Study On The Risk And Preventive Measures Of The Collection And Management Of Value Added Tax On Agricultural Products

As an important department of tax collection and management,tax authorities shoulder the sacred mission of collecting wealth for the country and collecting taxes for the people.With the transformation of China's economy from high-speed development to high-quality development,the environment of tax collection and management has become more and more complicated.At the same time,the progress of social civilization makes the society of the rule of law consciousness,the social from all walks of life to the unprecedented attention in the field of tax,the taxpayer in the tax law idea and consciousness,financial management level has been improved,all of these factors makes the tax authority in the process of tax management face more,bigger,more complex risks.Due to agricultural products of VAT preferential policies loopholes in itself,as well as agricultural production generally located in remote areas away from the urban area,the tax authority daily collection and management is weak wait for a reason,let a lot of criminals given the use of loopholes and tax authority collection and management loopholes,illegal enjoy preferential tax policies,to obtain illegal interests,resulting in the loss of national tax,tax cadres duty crime and other serious consequences.Therefore,how to prevent the management risk of agricultural value-added tax collection has become an urgent problem to be solved by the tax authorities.In this paper,from the perspective of the grass-roots tax authorities,the collection and management of value-added tax on agricultural products as a starting point,the existing risks and how to prevent such risks are studied.The main body of this paper consists of six parts.The first part is the introduction,which is mainly based on the research background and significance of this study.The current research status at home and abroad is sorted out and the literature review is carried out.The second part is an overview of related concepts and theories,mainly to introduce the concepts related to agricultural value-added tax,agricultural products collection management risks and related theories.The third part describes the present situation of the collection and administration of value-added tax on agricultural products by the tax authorities of P city and the existing difficulties.In the fourth part,three major cases of tax violation occurred in the field of agricultural product value-added tax by the tax authorities of P city in recent years are selected for case analysis,revealing the specific manifestations and causes of the existing risks in the current management of agricultural product value-added tax collection.The fifth part draws lessons from the relevant advanced experience at home and abroad.In the sixth part,the author puts forward the preventive measures to prevent the management risks of agricultural products value-added tax collection from five aspects: perfecting relevant laws and regulations,establishing the risk management mechanism of agricultural products purchasing invoices,strengthening the intensity of agricultural products value-added tax collection and management,establishing a clean government risk prevention and control system,and improving the comprehensive quality of tax personnel.This paper actively explores the effective measures to prevent the management riskof agricultural value-added tax collection,which has certain constructive and realistic significance for tax authorities to improve the efficiency of agricultural value-added tax collection and management,avoid the risks,protect tax cadres,and ensure the security of national tax.