我国农产品增值税制度分析
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摘要
我国是农业大国,解决好“三农”问题是今后相当长一个时期我们党和政府的重要工作。我国已启动鼓励农业生产的改革措施,随着我国粮食连年丰收,农产品供给不再是绝对短缺局面,农业和农村经济发展进入了新的阶段,国家粮食流通体制改革进一步深化,粮食补贴由原来流通环节补贴改为对种粮农民直接补贴,全国放开粮食收购价格,国有粮食收购企业市场化运作,由此带来对原有农产品增值税政策的实践性冲击,现行的农产品增值税政策已经滞后于农业发展的新形势。我国实行的是以流转税为主体的税制结构,由于税负转嫁容易的特点,现行增值税虽然对农产品采取了较多的优惠政策,但从中真正获利的是收购厂家或经销商,农民并没有真正减轻负担,进而制约了粮食等农产品生产的产业化发展,最终影响了农村经济的发展。本论题试图从揭示我国农产品增值税现状与问题出发,基于我国农产品生产、加工与贸易面临的形势,通过国际农产品税收制度的比较并借鉴其好的做法与经验,寻求解决这些问题的方法和途径。
本论文共分为五章。第一章阐述了本论文写作的意义、研究方法等;第二章对我国农产品增值税制度进行理论分析,为进一步研究做理论铺垫:第三章从农产品生产、流通、加工等各个环节着手分析、揭示现行增值税政策在实际操作过程中存在的各种问题;第四章运用调查法、文献研究法等对现行农产品增值税制度进行研究,对所存在的问题进行原因分析,提出解决问题的建议;第五章有针对性的提出相应的农产品增值税制度改革措施。
通过分析,本文认为:针对现行农产品增值税税制中存在的缺陷和不足,应调整农产品税收优惠政策,改间接优惠为直接补贴;完善农产品进项税额抵扣机制,统一扣除率;提高农产品出口退税率,增强国际竞争力,构建农民增收的长效机制。应本着“少取、多予、放活”的原则,以建设社会主义新农村为目标,在改革完善税收制度过程中,用税收制度推动“农民减负增收”。
Our country is a large agricultural nation.It will solve“rural economy, rural development, rural demography”the question will be a next quite long time which the party and government's important work. Our country started the the reform measure of the agricultural production in place with our country's provisions successive gain year after year, the agricultural product supplies no longer was the short prospect, the agriculture and the rural economic development enters the new stage, the country reform of the grain circulation system further deeped, the grain allowance changed from the original circulation intermediaries allowance into the direct allowance which the famers plant their crops, the whole nation is opening the grain's purchase price, the state grain purchase enterprise is operating markedly, brought from this to the original agricultural product increment duty policy practical impact, the present agricultural product increment duty policy already lagged in the agricultural development new situation. Our country implements matter already circulating tax for main body tax system structure, because the tax shifting of the easy characteristic, although the present increment tax has took the many favourable policies to the agricultural product, the real profit is purchases the factory or the franchiser, the farmer has not reduce the farmers' burden.And then has restricted agricultural products' industrial production development,at last has affected the rural economic development. This thesis attempts from the our country's agricultural product and problem, based on our country agricultural product production, the situation which the processing and the trade face.,according to the comparation of the national agricultural product and use it's fine method and experience,to find how to solve these problem.
The thesis divides into five chapters. The first chapter expound the meaning of writing, researching method and so on; The second chapter carries on the theoretical analysis to our country agricultural product increment duty system, to further study makes the theory upholstery; The third chapter from the agricultural product production, the circulation, the processing and so on to analyze the revelation present increment duty policy each kind of question which exists in the actual operation process; The fourth chapter use the survey procedure,literature methodology to research the agricultural product increment duty,to analysis the reason of problem,to bring the suggestion of the the problem.The fifth chapter submit the measure of the agricultural product increment duty system.
Through the analysis, this article's idea: according to the present increment duty's fault and shortage, should adjust the agricultural product tax preference policy, changes the indirect preferential benefit into the direct grants; perfect agricultural product income tax , the unification deduction rate; raises the agricultural product export recovery rate, the enhancement international competitiveness, the persistent effect mechanism which the construction additionally receives. In line with“little take, gives, releases from unnecessary constraints”the principle, take the build socialism new countryside as a goal,“the farmer alleviates burdens in the reform consummation tax revenue system process using the tax revenue system impetus additionally receives”
本论文共分为五章。第一章阐述了本论文写作的意义、研究方法等;第二章对我国农产品增值税制度进行理论分析,为进一步研究做理论铺垫:第三章从农产品生产、流通、加工等各个环节着手分析、揭示现行增值税政策在实际操作过程中存在的各种问题;第四章运用调查法、文献研究法等对现行农产品增值税制度进行研究,对所存在的问题进行原因分析,提出解决问题的建议;第五章有针对性的提出相应的农产品增值税制度改革措施。
通过分析,本文认为:针对现行农产品增值税税制中存在的缺陷和不足,应调整农产品税收优惠政策,改间接优惠为直接补贴;完善农产品进项税额抵扣机制,统一扣除率;提高农产品出口退税率,增强国际竞争力,构建农民增收的长效机制。应本着“少取、多予、放活”的原则,以建设社会主义新农村为目标,在改革完善税收制度过程中,用税收制度推动“农民减负增收”。
Our country is a large agricultural nation.It will solve“rural economy, rural development, rural demography”the question will be a next quite long time which the party and government's important work. Our country started the the reform measure of the agricultural production in place with our country's provisions successive gain year after year, the agricultural product supplies no longer was the short prospect, the agriculture and the rural economic development enters the new stage, the country reform of the grain circulation system further deeped, the grain allowance changed from the original circulation intermediaries allowance into the direct allowance which the famers plant their crops, the whole nation is opening the grain's purchase price, the state grain purchase enterprise is operating markedly, brought from this to the original agricultural product increment duty policy practical impact, the present agricultural product increment duty policy already lagged in the agricultural development new situation. Our country implements matter already circulating tax for main body tax system structure, because the tax shifting of the easy characteristic, although the present increment tax has took the many favourable policies to the agricultural product, the real profit is purchases the factory or the franchiser, the farmer has not reduce the farmers' burden.And then has restricted agricultural products' industrial production development,at last has affected the rural economic development. This thesis attempts from the our country's agricultural product and problem, based on our country agricultural product production, the situation which the processing and the trade face.,according to the comparation of the national agricultural product and use it's fine method and experience,to find how to solve these problem.
The thesis divides into five chapters. The first chapter expound the meaning of writing, researching method and so on; The second chapter carries on the theoretical analysis to our country agricultural product increment duty system, to further study makes the theory upholstery; The third chapter from the agricultural product production, the circulation, the processing and so on to analyze the revelation present increment duty policy each kind of question which exists in the actual operation process; The fourth chapter use the survey procedure,literature methodology to research the agricultural product increment duty,to analysis the reason of problem,to bring the suggestion of the the problem.The fifth chapter submit the measure of the agricultural product increment duty system.
Through the analysis, this article's idea: according to the present increment duty's fault and shortage, should adjust the agricultural product tax preference policy, changes the indirect preferential benefit into the direct grants; perfect agricultural product income tax , the unification deduction rate; raises the agricultural product export recovery rate, the enhancement international competitiveness, the persistent effect mechanism which the construction additionally receives. In line with“little take, gives, releases from unnecessary constraints”the principle, take the build socialism new countryside as a goal,“the farmer alleviates burdens in the reform consummation tax revenue system process using the tax revenue system impetus additionally receives”
引文
【1】唐明完善农产品增值税制度的构想财贸研究2007
【2】朱洪保农产品增值税减免问题及对策草原税务(11) 2000
【3】对我国农业税改革的初步设想中央财经大学税务系2004
【4】上海财经大学公共政策研究中心2005中国财政发展报告上海:上海财经大学出版社2005
【5】陈玉峰张清芳如何应对农产品增值税虚增进项税额抵扣问题黑龙江塔河县国税局2008
【6】董彬赵宝忠关于完善农产品加工税收政策的调研报告2008
【7】靳万军周华伟《流转税理论与实践》北京:经济科学出版社2007.12
【8】李国健《税收制度改革与发展研究》济南:山东人民出版社2004
【9】卢晓中《税收实践与探索》,北京:中国税务出版社2007.12
【10】刘佐《中国税制概览》经济出版社2007
【11】邓力平《国际税收学》清华大学出版社2005
【12】王磊《新编税收实务》大连理工大学出版社2008
【13】朱智强《世贸组织框架下我国主要贸易税收政策研究》,载《国际贸易问题》2006
【14】农村税费改革研究课题组取消农业税改革征增值税经济研究参考2003
【15】王朝才傅志华农业税制国际经验比较及我国未来改革思路研究经济研究参考2004
【16】陈庆海自产自销初级农产品免征增值税政策对“三农”的影响分析福建税务2003
【17】陈淑君王一江对国内农产品销售征收增值税研究财政金融2007
【18】崔源潮加强农产品收购企业增值税征收管理的探讨税务研究2006
【19】安体富对税收若干重要问题的思考财政与税务2009
【20】段云飞应对粮食直接补贴绩效问题建立制度创新机制研究财政研究2009
【21】杨春玲促进农民减负增收的税收政策研究税务研究2008
【1】Reuven S.Avi-Yonah,Globalization,Tax Competition and the Fiscal Crisis of the Welfare State,Harvard Law Review113:1573 2000Avi-Yonah
【2】Robert J.Peroni,Back to the Future:A Path to Progressive Reform of U.S.International Income Tax Rules,University of Miami Law Review 51:975.1997Peroni.
【3】OECD,Consumption Tax Trends-VAT/GST and Excise ates,Trendsand Administration Issues,2004 Edition.
【4】Bhattarai,K.,Ghosh,M.,Whalley,J.A,Analysis of UK,This paper was presente din a conference or ganized in honor of T.N.,Srinivasan in April,1998.
【5】Devarajan,S.,Lewis,J.,and Robinson,S.,Policy Les-sons form Trade-Focused Two-Sector Models,Journal of Policy Model-ing,1990.
1胡越川,《税收基础》,华东师范大学出版社2008年版,第7页
1苏明,中国农业财政政策的回顾与展望,财政研究2009年第2期P13
1吴晓微孙万良,《税法》,治金工业出版社2008年版,第4页
2靳万军,同华伟,《流转税理论与实践》,经济科学出版社2007年版,第158页
1唐明,完善农产品增值税制度的构想,财贸研究2007年第1期
1王素荣《新增值税税务筹划与会计处理》,机械工业出版社,2009.2.P3--P9
1杨斌陈龙福,初级农产品增值税问题调研报告,税务研究,2006年第12期
1朱洪藵,农产品增值税减免问题及对策,草原税务2000年第11期
1陈龙福,农产品增值税政策改革问题研究,财政金融,2006年第三期
1陈淑君王一江,对国内农产品销售征收增值税研究,财政金融,2007年第3期
【2】朱洪保农产品增值税减免问题及对策草原税务(11) 2000
【3】对我国农业税改革的初步设想中央财经大学税务系2004
【4】上海财经大学公共政策研究中心2005中国财政发展报告上海:上海财经大学出版社2005
【5】陈玉峰张清芳如何应对农产品增值税虚增进项税额抵扣问题黑龙江塔河县国税局2008
【6】董彬赵宝忠关于完善农产品加工税收政策的调研报告2008
【7】靳万军周华伟《流转税理论与实践》北京:经济科学出版社2007.12
【8】李国健《税收制度改革与发展研究》济南:山东人民出版社2004
【9】卢晓中《税收实践与探索》,北京:中国税务出版社2007.12
【10】刘佐《中国税制概览》经济出版社2007
【11】邓力平《国际税收学》清华大学出版社2005
【12】王磊《新编税收实务》大连理工大学出版社2008
【13】朱智强《世贸组织框架下我国主要贸易税收政策研究》,载《国际贸易问题》2006
【14】农村税费改革研究课题组取消农业税改革征增值税经济研究参考2003
【15】王朝才傅志华农业税制国际经验比较及我国未来改革思路研究经济研究参考2004
【16】陈庆海自产自销初级农产品免征增值税政策对“三农”的影响分析福建税务2003
【17】陈淑君王一江对国内农产品销售征收增值税研究财政金融2007
【18】崔源潮加强农产品收购企业增值税征收管理的探讨税务研究2006
【19】安体富对税收若干重要问题的思考财政与税务2009
【20】段云飞应对粮食直接补贴绩效问题建立制度创新机制研究财政研究2009
【21】杨春玲促进农民减负增收的税收政策研究税务研究2008
【1】Reuven S.Avi-Yonah,Globalization,Tax Competition and the Fiscal Crisis of the Welfare State,Harvard Law Review113:1573 2000Avi-Yonah
【2】Robert J.Peroni,Back to the Future:A Path to Progressive Reform of U.S.International Income Tax Rules,University of Miami Law Review 51:975.1997Peroni.
【3】OECD,Consumption Tax Trends-VAT/GST and Excise ates,Trendsand Administration Issues,2004 Edition.
【4】Bhattarai,K.,Ghosh,M.,Whalley,J.A,Analysis of UK,This paper was presente din a conference or ganized in honor of T.N.,Srinivasan in April,1998.
【5】Devarajan,S.,Lewis,J.,and Robinson,S.,Policy Les-sons form Trade-Focused Two-Sector Models,Journal of Policy Model-ing,1990.
1胡越川,《税收基础》,华东师范大学出版社2008年版,第7页
1苏明,中国农业财政政策的回顾与展望,财政研究2009年第2期P13
1吴晓微孙万良,《税法》,治金工业出版社2008年版,第4页
2靳万军,同华伟,《流转税理论与实践》,经济科学出版社2007年版,第158页
1唐明,完善农产品增值税制度的构想,财贸研究2007年第1期
1王素荣《新增值税税务筹划与会计处理》,机械工业出版社,2009.2.P3--P9
1杨斌陈龙福,初级农产品增值税问题调研报告,税务研究,2006年第12期
1朱洪藵,农产品增值税减免问题及对策,草原税务2000年第11期
1陈龙福,农产品增值税政策改革问题研究,财政金融,2006年第三期
1陈淑君王一江,对国内农产品销售征收增值税研究,财政金融,2007年第3期