Research On The Legal Problems Of Agricultural Products "Camping And Increasing"

The issue of agriculture,countryside and farmers is a problem that needs to be paid attention to and solved urgently.As an important measure of "structural tax reduction",the issue of agricultural tax revenue is of great significance in promoting rural development,improving the structure of agricultural development and increasing farmers' income.In dealing with the issue of agricultural taxation,has been inseparable from the use of tax laws.Among the tax payers of agricultural products,the small scale taxpayers are different from the ordinary taxpayers.The state implements the tax reduction system for the small scale taxpayers,but it also leads to the destruction of the neutral principle of taxation.Article 2017 [37] stipulates that,Reducing and VAT tax rate structure,canceling 13% value added tax rate,that is,the tax rate of the agricultural products taxpayers or imported goods,the tax rate is calculated according to 11%.But the taxpayer buys the agricultural products for the production and sale or entrusting the 17% tax rate of the goods to maintain the original deductions,which leads to the outstanding problem of tax payment for the agricultural products processing enterprises.In this paper,three small and micro enterprises based on agricultural products in Shaanxi were investigated by the method of interview,and the legal problems in the tax burden were studied.On the other hand,the author puts forward some suggestions on how to perfect the rule of law of finance and taxation,transform the status of small-scale taxpayers of agricultural products,reduce the level of tax rate and so on,and hope to be beneficial to the problem of agricultural products taxation in our country's practice.