农产品加工业的税负问题思考(论文15000字)
摘要：
农产品加工业是农业经济增长的主动力的引擎，是现代农业发展的重要行业的支持和战略选择。农产品加工业是工业的重要组成部分，根据我国的标准，农产品加工产业行业有：食品加工，食品制造业，饮料制造业，烟草加工，纺织，服装及其他纤维制品制造业，皮革毛皮羽绒及其制品业，木材加工及竹、藤制品业，家具制造业，造纸及纸制品业，印刷业记录媒介的复制和橡胶制品业等。就这方面的税收政策，有一些与国家产业政策的欠协调方面包括支持范围，强度，影响等。基于“十七届中国共产党中央委员会；针对《关于推进农村改革发展若干重大问题的决定》明确提出了“促进农产品加工产业结构升级，完善农产品加工业发展税收支持政策”，税收政策对农业支持越来越重要；介绍了产品的卓越的加工工业发展的重要性。本文在这一政策的推广，已在中原后实施。中原经济区是我国农业发展的重要地区，税收优惠对中原经济区的农业，林业，畜牧业的实施，渔业加工项目，有利于提高农业综合生产能力和鉴赏能力，有利于促进农业产业结构，产品结构和区域布局优化，引导社会投资农业，加强农业基础，增加农民收入，促进社会主义新农村建设是很有帮助的。提出了农产品的收购和销售国家出台和实施的政策，市场多元化进程的不断加快，农产品加工业税收问题凸显。
关键词：农产品加工；税负；农村改革
Abstract:
Agricultural product processing industry is the driving force of agricultural economic growth engine, is to support and strategic choice of important industry of modern agricultural development. Agricultural product processing industry is an important part of industry, according to the standard of our country, the agricultural products processing industry: food processing, food manufacturing, beverage manufacturing, tobacco processing, textile, clothing and other textile products manufacturing, leather and fur down and down products industry, wood processing and bamboo, rattan products, furniture manufacturing, paper and paper products industry, the printing industry record medium reproduction and rubber products industry etc.. This aspect of tax policy, some with the national industrial policy under coordination including support range, strength, impact. "The seventeen session of the Central Committee of the Communist Party of China;" on the rural reform and development of certain major issue decision "made clear" to promote the upgrading of the agricultural product processing industry structure, improve the agricultural product processing industry development of tax support policy, "tax policy on agricultural support is more and more important; the importance of product excellence in manufacturing industry. In the promotion of this policy, has been implemented in the central plains. Central Plains economic area is an important area of agricultural development in our country, tax concessions on the area of Central Plains economy agriculture, forestry, Animal Husbandry Fishery Processing implementation, project, is conducive to improving the agricultural comprehensive production ability and appreciation ability, is conducive to the promotion of agricultural industry structure, product structure and regional layout optimization, and guide social investment in agriculture, strengthen the agricultural foundation, increase the income of farmers, and promote the building of a new socialist countryside is very helpful. With the purchase and sale of agricultural products promulgated by the state and the implementation of the policy, market diversification process accelerating, highlighting the tax issues of agricultural product processing industry.
Keywords:the processing of agricultural products,tax,rural reform,
1引言
1.1论文研究的理论意义与应用价值
1.2：国内外研究现状
1.2.1国外研究现状
1.2.2：国内研究现状
1.3论文研究的主要内容与拟解决的关键问题
2农产品加工业税负研究理论基础
2.1税收的概念：
2.2税收的职能：
2.2.1组织财政收入：
2.2.2调节社会经济:
3.农产品加工业缴纳的税种及其负担状况：
3.1农产品加工业缴纳的税种
3.2农产品加工总量水平和增值率低，税收政策潜力有待挖掘
3.2.1税收政策不统一，优惠面过窄，制约着农产品加工总量水平的提高:
3.2.2.关于农产品深加工的税收优惠政策缺乏，农产品加工增值率低下
3.3农产品加工体系链条不紧，扶持农产品加工业发展的税收政策未成体系
3.3.1支持农产品基地建设的相关税收优惠措施不具体
3.3.2“以税惠农”政策成效有限，农民生产积极性不高
3.3.3现行涉农增值税制对农产品经营支持效果欠佳
3.3.4现行所得税制对农产品加工业投资的激励作用有待加强
3.3.5 农业科技税收政策不协调，农产品加工产业后劲不足
3.4农产品加工业制度环境有待优化，税收政策的引导作用不强
3.4.1 环境税收制度不健全，农业生态环境恶化
3.4.2 税收管理和服务意识不够强，优惠政策有待于进一步落实
4.农产品加工业税负（较轻或较重）的症因及对策
4.1农产品加工业税负的症因:
4.1.1农产品范围与标准界定不清
4.1.2农产品深加土企业税负偏高
4.1.3农产品加工出口的退税率偏低
4.1.4农产品加工企业所得税优惠力度不够
4.2进一步挖掘税收政策扶持农产品加工业的潜力，大幅提高加工水平和增值率
4.2.1完善税收优惠政策
4.2.2扩展农产品初加工的范围:
4.2.4增加农产品加工产品的出口退税率
4.3集成和优化产业政策，增强政府支农税收的扶持力度
4.3.1支持农产品基地建设：
4.3.2统一城乡税制:
4.3.3完善涉农产品经营的增值税政策:
4.3.4优化所得税政策:
4.3.5完善农业科技税收政策:
4.4优化农产品加工业的制度环境，充分发挥税收政策效应
4.4.1扩大税收调控空间
4.4.2规范落实税收优惠政策:
5结论：
6.参考文献：
7.致谢： |
