The Influence Research On VAT Collection-management To Tax Burden Of Agriculture-related Enterprises

China is a large agricultural country in the world, and agriculture plays a decisive role in this country. One of the most important missions in the "Twelfth Five-Year Plan" is to advance agricultural modernization as well as to further develop industrialization and urbanization. The rapid development of modern agriculture is not only the important content of the transformation of economic development mode and the construction of a well-off society in an all-round way but also the certain claim of promoting the comprehensive agricultural production, increasing farmers’income and constructing socialism countryside.The current VAT(value added tax) system processing enterprises in China first took effort in1994. And after four times of reformation, which is also in constant improvement.How to base on VAT system further to improve the VAT Collection-management.It’s a realistic research topic to lighten the tax burden of agricultural enterprise.There is a great connection between trade tax model applications and VAT Collection-management,which promote and affect each other. Through the data we collected and the model we established which is able to appear a great influnce for our country the tax authorities.In this paper, the current VAT policy regards the process of auditing and regulatory problems as the center topic, by collecting VAT Collection-management and VAT policy at home and abroad related information, basing on the theory of tax burden, we will expound the classical economics theory, Keynesian school tax theory and the theory of supply-side taxes from their development; From the two aspects of positive influence and negative influence to our country’s description on VAT Collection-management,which emerge in problem, main performance while in the new regulations can effectively solve the long-standing "high tax deduction" problem, there is no denying that VAT deduction system is still not enough perfect; Once policy in current China policy on parts within the scope of agricultural products shall be deducted, but for most corporate invoice management of the hole is easy to cause the phenomenon of tax evasion. To solve these problems the article into the trade tax model analysis method, through the comparative analysis in hunan province pingjiang industrial park as an example, finally put forward the adjustment of agricultural value added tax, value-added tax rates and tax deduction mechanism management of related countermeasures and Suggestions.Through the analysis we proved that although there are many problems in the current agricultural VAT and supervision and so on, there is still rapid improvement compared with previous VAT. The transformation of the VAT system has a great influence on lightening the tax burden of agriculture-related enterprises, increasing product’s competitive power and enlarging the possibility of encountering the international market.