An Institutional Analysis Of China's Agricultural Value-added Tax

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"...