Research On Problems And Countermeasures In The Implementation Of Agricultural Product Value-added Tax Policy

VAT existing agricultural policy in the service "three agricultural ",while there are many problems in the implementation process.Currently VAT tax structure of agricultural products into two categories: "ticket tax" and "authorized deductions." Widely used is the "ticket tax",which is characterized by "front free credit,low high against the levy,since the open since arrived," the lack of a sound control mechanism both buying and selling,VAT chain broke,problems abound.Some industries pilot "approved deduct" retained "after the former exemption and credit" feature,does not eliminate the profit incentive,it is difficult to solve the problem fundamentally.Policy,there is a "high-low levy deduction" led some industries to be received almost no taxes,agricultural taxation scope is difficult to define,produce sales invoices conflicting provisions,some agricultural products export tax rebate policy inconsistencies,to prevent against false invoices and tax fraud outlet The new policy requires perfect and so on.Management,purchase of agricultural products exist false invoices situation is grim,agricultural exports fraud-prone high,input tax deduction approved "Standards are not allowed" and the complex management issues,farmer cooperatives have been rigged difficult management issues.Tax,policy,management and agriculture,countryside and farmers' problems are intertwined conflicts,grassroots tax administrator can not control,do not want the tube,the tube did not want to spread negative emotions.How to reform the tax system,improve policies,strengthen management,service tax household,serve the grassroots,serving the overall situation of great significance.In this paper,from 2008 to 2015 based on data from the Tax Administration,about the agricultural tax policy analysis undertaken in implementing the effect of Yunnan Province,to start to find the problems and shortcomings from taxation policy,three aspects of management,based on the analysis of the causes of based on the complexity and long-term reforms,at the same time put forward suggestions from the perspective of the symptoms,the root of the problem from the perspective of proposed reforms envisaged in the current VAT system for farm produce fundamental adjustments,and the end result,the road map of reform were elaboration.