摘要
任何税收政策都是在一定的社会经济条件下形成的,它随着社会经济条件的变化而进行相应的改革和适时的调整,以适应新社会经济条件的需要。文章试图从制定专门的农产品加工业税收政策入手,探寻建立一个适应社会主义新农村建设的、促进农产品加工业发展的税收政策体系,以提高税务部门的行政管理效率,减少纳税人的税收遵从成本,建立公平、公正的税收征纳环境。
Any tax policy is formed in certain social economy condition,and it's changed with the social and economic conditions to adapt to the needs of the new social economic conditions.The paper begins with special tax policy for agricultural products processing,explores to build a new tax policy system suitable to socialist rural construction and beneficial to promote the development of agricultural product processing industry,in order to improve the administrative efficiency of the tax authorities,reduce the tax compliance cost taxpayers,and establish a fair and impartial hotline environment.
出处
《时代农机》
2016年第9期90-90,92,共2页
Times Agricultural Machinery
关键词
税收政策
农产品
加工业
tax policy
agricultural products
processing industry