实施人造板产业增值税优惠政策成效评估  

Performance Evaluation of the Implementation of Drawback Policy of the Value-added Tax for Wood-based Panel Industry

作　　者：王琪 张忠涛 钱小瑜 Wang Qi;Zhang Zhongtao;Qian Xiaoyu(Industrial Development Planning Institute,National Forestry and Grassland Administration,Beijing 100010,China;China National Forest Products Association,Beijing 100013,China)

机构地区：[1]国家林业和草原局产业发展规划院,北京100010 [2]中国林产工业协会,北京100013

出　　处：《中国人造板》2022年第3期1-5,共5页China Wood-Based Panels

摘　　要：以农林剩余物为原料生产加工的综合利用产品增值税即征即退政策自2001年实施以来,推动了我国人造板及其相关产业的快速发展。本文回顾了实施人造板税收优惠政策的历史,阐述了实施人造板税收优惠政策的意义和继续实施优惠政策的必要性,提出相关政策建议,以推动我国人造板产业高质量发展。The implementation of drawback policy of the Value-added Tax(VAT)of agricultural and forestry residues of wood has been implemented since 2001.The policy had been helpful to promote the rapid development of wood-based panel and its related industries in China.This article reviewed the drawback policy of the Value-added Tax,and elaborated the significance and necessity which the VAT drawback policy should be continuously implemented.In order to promote the high-quality development of wood-based panel industry in China,this article also put forward relevant policy suggestions.

关 键 词：人造板产业 农林剩余物 增值税即征即退政策 

分 类 号：F810.422[经济管理—财政学]