我国农产品加工业增值税政策的演变与问题分析

Evolution and Problems Analysis of Chinese Agro-products Processing Add Value Tax Policy

增值税是农产品加工业企业缴纳的主要税种,通过梳理农产品加工业增值税政策调整过程,分析现行政策存在的主要问题,提出从扩大农产品初加工的范围、采用消费型增值税、实行即征即退政策和改进进项税核定办法4个方面,完善增值税支持政策,促进农产品加工业快速发展。

The article combs the policy of Chinese agro-products processing add value tax,analyzes the main problems of the tax,and suggests that the government should extend the scope of primary agricultural products,adopt consumptive add value tax,refund the tax,and improve the determining system.