Research On Improving Tax Policies For Agricultural Products Processing Enterprises

Agriculture is the source of food and clothing for human society and the basis of survival.Agriculture is the primary industry in the national economy.For a country with a large population like China,agriculture has a strategic position.Only by ensuring the stable and rapid development of agriculture can we promote economic development and maintain social stability.In recent years,China's agricultural product processing industry has developed rapidly.The development and expansion of the agricultural product processing industry has played an important role in promoting the integration of rural one,two,and three industries,increasing farmers' employment income,and improving the quality and efficiency of agriculture.It has played a positive role in operation.Looking at the national processing industry,the agricultural product processing industry has become an important supporting force for modern agriculture,and the agricultural economy has become an important part of the national economy.However,due to the characteristics of the “vulnerable group” in the agricultural product processing industry and the severe challenges faced internationally,during the rapid development of the agricultural product processing industry in the new era,traditional tax policies have been unable to promote the processing of agricultural products.The development of the industry and how to improve the tax policy to support the agricultural product processing industry is a major hot and difficult point in today's society,and it is also an issue that needs to be solved urgently.Through field investigation,case analysis,literature retrieval,and comparative analysis,this paper studies the deficiencies in promoting the tax policies of agricultural product processing enterprises in order to improve them.Taking a typical agricultural product processing enterprise in our city as the research object,it studies its production and operation.The analysis focuses on the analysis of its VAT tax burden and corporate income tax burden,as well as the taxation difficulties faced by agricultural product processing enterprises in the production and operation activities.From the point of view,the problems existing in the tax policies of agricultural product processing enterprises are summarized.Based on a detailed review of China 's current policies to support agricultural products processing and to draw lessons from advanced foreign experience in promoting agricultural products processing,it proposes suggestions to improve the tax policies of agricultural products processing enterprises in China from the aspects of value-added tax,corporate income tax,and tax collection and management.