农产品增值税核定扣除政策效应分析
发布时间：2019-02-21 10:30
【摘要】：为了堵塞农产品收购凭证的管理漏洞,财政部、国家税务总局选择部分行业实施农产品增值税进项税额核定扣除试点。经过分析某试点棉纺企业的实践情况,证明该项政策取得了减轻农产品加工企业税收负担、堵塞制度漏洞的良好效应,但是存在归集和分配方法不够明晰、设定的行业标准过于单一等问题。因此,应进一步完善配套政策、加强税收征管、密切部门配合,力求实现政策效应最大化。
[Abstract]:In order to plug the loopholes in the management of purchase vouchers for agricultural products, the Ministry of Finance and the State Administration of Taxation have selected some industries to implement the approved deductions of agricultural value added tax. By analyzing the practice of a pilot cotton spinning enterprise, it is proved that the policy has achieved a good effect of lightening the tax burden on the agricultural products processing enterprises and plugging the loopholes of the system, but there is not clear collection and distribution method. Set the industry standards are too single and so on. Therefore, we should further improve the supporting policies, strengthen tax collection and management, closely cooperate with the departments, and strive to maximize the policy effect.
【作者单位】： 江苏新金兰纺织制衣有限责任公司;江苏省南京市国家税务局第三稽查局;
【分类号】：F812.42;F323
，
本文编号：2427464
[Abstract]:In order to plug the loopholes in the management of purchase vouchers for agricultural products, the Ministry of Finance and the State Administration of Taxation have selected some industries to implement the approved deductions of agricultural value added tax. By analyzing the practice of a pilot cotton spinning enterprise, it is proved that the policy has achieved a good effect of lightening the tax burden on the agricultural products processing enterprises and plugging the loopholes of the system, but there is not clear collection and distribution method. Set the industry standards are too single and so on. Therefore, we should further improve the supporting policies, strengthen tax collection and management, closely cooperate with the departments, and strive to maximize the policy effect.
【作者单位】： 江苏新金兰纺织制衣有限责任公司;江苏省南京市国家税务局第三稽查局;
【分类号】：F812.42;F323
，
本文编号：2427464
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2427464.html
