摘要
农产品加工业中的龙头企业是带动农产品进入市场,促进农业现代化发展的重要载体。税收是影响龙头企业发展的一个重要因素,龙头企业的发展需要国家税收的支持。通过运用定量与定性的分析方法,我们发现针对我国农产品加工业龙头企业的税收政策存在一些问题,使龙头企业的发展受到了一定的影响。要合理地确定龙头企业的税收负担,必须明确并扩大农产品的范围与标准、改变增值税的计算方式和税率,调整消费税税目、提高出口退税比率和效率,降低企业所得税的税率、加大税收优惠政策范围、放宽亏损结转期限等。
Agricultural products processing industry leading enterprise is an important carrier to drive agricultural products into the market,promoting agriculture modernization.Taxation is an important factor of affecting the leading enterprise development.Leading enterprise development needs the support of state tax.Through the use of quantitative and qualitative analysis,we found that our tax policy about agricultural processing industry leading enterprise exists some problems,so that the leading enterprises in development was certain effected.To reasonably identify the tax burden of leading enterprises,the scope and standards for agricultural products must be clear and broadened,changing the sales tax calculation and tax rates,adjusting consumption tax taxable items and increasing export refund rates and efficiency,reducing the corporate income tax rates,increasing tax range,relaxing the loss period.
出处
《经济问题》
CSSCI
北大核心
2011年第5期76-78,共3页
On Economic Problems
基金
中国法学会2008年部级项目(D08022)
关键词
农产品加工
龙头企业
税收负担
processing of agricultural products
leading enterprises
tax burden
