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为调整和完善农产品增值税抵扣机制,经国务院批准,2012年4月6日,财政部、国家税务总局联合颁布财税[2012]38号文件:《关于在部分行业试行农产品增值税进项税额核定扣除办法的通知》,决定自2012年7月1日起在以购进农产品为原料生产销售液体乳及乳制品、酒及酒精、植物油的增值税一般纳税人范围内试点实行。按照改革趋势可以预测该试点成熟后会在涉农行业实行农产品增值税进项税额核定。基于此,本文首先解读了《农产品增值税进项税额核定扣除政策》的内涵,然后在基础上分析了实施《农产品增值税进项税额核定扣除政策》的正面效益,最后结合实证对实施该政策前后的税负进行了对比并得出结论,以期为国家税制改革机构提供数据支撑、为企业发展方向指明道路。
On April 6, 2012, the Ministry of Finance and the State Administration of Taxation jointly promulgated Cai Shui [2012] No. 38 Document in order to adjust and improve the value-added tax deduction mechanism for agricultural products. With the approval of the State Council, on April 6, 2012, From July 1, 2012 onwards, it is decided to carry out pilot projects within the scope of VAT general taxpayers producing and selling liquid milk and dairy products, alcohol, alcohol and vegetable oil using agricultural products as raw materials. According to the trend of reform, it can be predicted that after the pilot is mature, it will carry out the verification of input VAT of agricultural products value-added tax in agriculture-related industries. Based on this, this paper first interprets the connotation of “the deduction policy of VAT deduction of input VAT of agricultural products”, and then analyzes the positive benefits of implementing “the deduction policy of VAT deduction of input VAT of agricultural products” based on the analysis, before and after the implementation of the policy The tax burden is contrasted and conclusions are drawn, with a view to providing data support for the state tax reform agencies and pointing the way for the development of the enterprise.