摘要
为了降低菜价,国家2012年提出了对从事蔬菜流通、批发、零售等环节的纳税人销售的蔬菜免征增值税的优惠政策。文章分析了该政策的政治、经济背景,及自实施以来在减轻农产品流通企业税务负担、平抑物价等方面起到的积极作用;但随着时间的推移,该政策在实施过程中也出现了一定的问题,针对这些问题提出了解决策略。
In order to reduce vegetable prices,our country began to exempt vegetable wholesale and retail taxpayers from VAT from 2012.The implementation of this policy has played a positive role in alleviating the tax burden of agricultural products circulation enterprises and stabilizing prices,but with the passage of time,it also shows some problems.This paper analyses the background of this policy,summarizes the advantages and disadvantages of this policy,and puts forward some solutions.Key words:Vegetables;VAT exemption;circulation link;problems;countermeasures
作者
邓海锋
DENG Hai-feng(Jinan Fruit Research Institute,All China Federation of Supply&Marketing Co-operatives,Jinan 250014,China)
出处
《中国果菜》
2018年第12期39-41,72,共4页
China Fruit & Vegetable
关键词
蔬菜
免征增值税
流通环节
问题
对策
Vegetables
VAT exemption
circulation link
problems
countermeasures
