Research On China's Agricultural Vat Preferential Policy

China is an agricultural population accounts for most,the development is very uneven agricultural country.In rural areas,agriculture,farmers are the three problems can be solved,can become our country national economy steady growth and society is the main factor of stability.Agricultural tax policy,especially the value added tax preferential tax policies to improve the level of farmers' income,promote rural economic development,deepen the agricultural industry development plays an important role.Henan province is a big agricultural province,agricultural products of VAT tax preferential policy research is more significant,in this article,through the chart analysis and sum-up of the combination of methods of current value-added tax preferential tax policies in China,the assessment using data analysis and case analysis our country agricultural product preferential tax policies on the problems existing in the execution,finally combining with the condition of our country,put forward the Suggestions of perfecting our country's agricultural products of VAT tax preferential policies.In this paper,the research mainly includes four parts,the first part mainly introduces our country agricultural product value-added tax preferential tax policies selected topic background and research significance,literature review,research content and method,framework,research the innovation of the paper,etc.;The second part is the VAT tax preferential policies of the current agricultural product in our country and the evaluation of the effectiveness.First the evolution process of China's agricultural products of VAT tax preferential policy analysis,combing inductive involves our country agricultural product value-added tax preferential tax policy of the provisional regulations on VAT,the implementing rules for the interim regulations on value-added tax and finance,administration of taxation issued by all kinds of notices,documents,analysis of the development of agricultural product value-added tax preferential tax policies and institutional change.Then,summing up the existing in our country at present agricultural products of VAT tax preferential policies,and using chart method combining the analysis and sum-up to evaluate its actual effect in the process of execution;The third part is the disadvantage of our country agricultural product value-added tax preferential policies.Agricultural products of VAT tax preferential policies in a certain positive role,it also has some problems,mainly including the standards of agricultural products is not clear,not unified,since the open since the arrival of the products for enterprises,management difficulty big,different agricultural products processing enterprise tax burden is inconsistent,the agricultural product export tax rebate policy is imperfect,and other issues;The fourth part is the perfect agricultural value-added tax preferential policy suggestion.Analysis of China's agricultural products of VAT tax preferential policy on the problems existing in the implementation process,put forward the policy Suggestions of perfecting our country's agricultural products of VAT tax policy,mainly including establishing general standards of agricultural products,the implementation of VAT amount shall be deducted method,perfect the purchase invoice ticket withholding system,different agricultural products fair tax burden level,to carry on thorough tax rebate policy to encourage the export of agricultural products and other relevant measures.