Research On The Problems And Countermeasures Of The Administration Of Value-added Tax Collection Of Agricultural Products

China is an agriculture-based country.The matter of “Agriculture,rural areas and farmers” is related to the economic development and national quality.It's also related to social stability and our nation's prosperity.It's also a key point in the process of the comprehensive construction of a well-off society.As the Thirteenth Five-Year Plan mentioned,we are striving to build a modern agricultural management system,to push the first,the second and the third industry develop together,build a policy system that is good for the growth of the new type of agricultural management,to encourage and support the industrial and commercial capital investment in modern agriculture.For agricultural products,China issued preferential tax policies,such as tax-free,low tax and so on.The policies reduced the tax burden of farmer and agricultural processing enterprises,and also played an important role in improving the farmers' income,deepening the agricultural industrialization and promoting rural economic development.However,with the rapid development of economic,the way of tax collection and administration is always behind the reality.The Tax Bureau meet much unprecedented difficulties in the tax authorities in the agricultural product value-added tax collection and management,especially,as one of the country's typical poor regions,National Minority Autonomous Prefecture of L state is becoming one of the most difficult areas in VAT collection and management of agricultural products,because of its rich agricultural products and involved in the Poverty alleviation.This paper starts from sorting out the current agricultural product value-added tax policy and the current situation of tax collection and management in L state,summarizes the existing problems,and combines with the cause analysis and case analysis,in order to find practical and effective tax collection and management reform measures.This paper is divided into five parts.The first part introduces the background,research methods and literature review.The second part systematically introduces the current policies and systems related to agricultural products value-added tax in China,including the types of agricultural products invoice,the method of deducting input tax by voucher and the method of verification deduction.The third part,begin with the present tax collection and management situation of L state,proposed the most troubling grass-roots tax authorities such as deduction rate design cumbersome and loopholes,determing agricultural tax preferential policies scoping and tax inspection and trade authenticity verification are difficult,the prohibition falsely makes invoice of agricultural products and farmers' professional co-operatives organization is difficult to manage,and then analyze the cause of the problem;The fourth part deeply analyzes the inspection cases in the collection and management of agricultural products value-added tax in L state,analyzes the crime means and causes of the characteristics of the cases,and visually exposes the problems in the collection and management of agricultural products value-added tax.The fifth part,to put forward the value-added tax collection and management improvement countermeasures from the perspective of institutional policy,the tax bureau and the taxpayers.In particularly,a risk prevention and control model of agricultural products is set up in the tax administration system by means of information technology,in order to reduce the risk of the enforcement of the taxation authority and improve the efficiency of value-added tax collection and management of agricultural products.