【摘要】：為了堵塞農(nóng)產(chǎn)品收購憑證的管理漏洞,財(cái)政部、國家稅務(wù)總局選擇部分行業(yè)實(shí)施農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除試點(diǎn)。經(jīng)過分析某試點(diǎn)棉紡企業(yè)的實(shí)踐情況,證明該項(xiàng)政策取得了減輕農(nóng)產(chǎn)品加工企業(yè)稅收負(fù)擔(dān)、堵塞制度漏洞的良好效應(yīng),但是存在歸集和分配方法不夠明晰、設(shè)定的行業(yè)標(biāo)準(zhǔn)過于單一等問題。因此,應(yīng)進(jìn)一步完善配套政策、加強(qiáng)稅收征管、密切部門配合,力求實(shí)現(xiàn)政策效應(yīng)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.
【作者單位】： 江蘇新金蘭紡織制衣有限責(zé)任公司;江蘇省南京市國家稅務(wù)局第三稽查局;
【分類號】：F812.42;F323
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本文編號：2427464