外购农产品最新抵扣政策的财税处理及申报填列分析

An Analysis on Fiscal and Tax Treatment and Declaration of the Latest Deduction Policy for Purchased Agricultural Products

财政部、国家税务总局于2018年4月4日联合发布了有关下调增值税税率的通知。为促使本次税制改革的顺利实施,国家税务总局于2018年4月19日发布了增值税纳税申报相关调整的公告,但关于农产品进项税额扣除标准的确定、加计扣除公式的解释及纳税申报表的填列、进项税扣除业务相关会计处理等未作出明确说明。本文结合最新外购农产品抵扣政策,详尽解读新政策的内涵并通过案例对纳税申报实务进行了剖析。

On April 4,2018,the Ministry of Finance and the State Administration of Taxation jointly issued a notice on lowering the VAT rate. On April 19,2018,in order to promote the smooth implementation of this tax reform,the State Administration of Taxation issued a notice on the relevant adjustment of VAT tax declaration. However,there are not clear explanations on some special matters,such as the determination of the deduction standard for input tax of agricultural products,the interpretation of the deduction formula and the filling of tax returns as well as the accounting treatment related to input tax deduction. Combined with the latest policy of deduction of purchased agricultural products,this paper explains the connotation of the new policy in detail and systematically analyzes the tax declaration practice through the method of case analysis.