我国制种企业种子转商销售税负公平研究

A Study on the Tax Impartiality of Seed Resellers in China

种子是国家农业“藏粮于技”战略的“芯片”基础。受种子特质、技术和市场因素限制,制种企业把滞销、临近保质期的种子作为普通商品粮销售,因价格差异带来巨额亏损仍缴纳不低的税收有悖于“量能负担”税收公平原则。文章通过调查和财务数据分析,尝试计量制种企业税负公平测度,提出把种子转商销售视同种子销售免收增值税、把种子二次加工作为初级农产品加工免征企业所得税等建议,以助力“种业”翻身。

Seed is the“chip”foundation of the national agricultural strategy of“storing grain in technology”.Limited by seed characteristics,technology and market factors,seed production enterprises sell unsalable and near shelf-life seeds as common commodity grain.It is against the principle of“affordable”tax fairness to pay taxes even though huge losses are caused by price differences.Through investigation and financial data analysis,this paper attempts to measure the tax burden equity of seed production enterprises,and puts forward some suggestions,such as taking the resale of seeds as seed sales,exempting value-added tax,and taking the secondary processing of seeds as the processing of primary agricultural products,exempting enterprise income tax,to help the“seed industry”turn around.