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用废涉农生产行业对促进资源节约、解决“三农”问题起着重要作用,国家在宏观调控上给予了相应的税收优惠。但是,用废涉农生产行业在日常经营过程中,对税收优惠政策的理解和运用出现了偏差,避税、逃税、偷税现象比较严重,这不仅增加了税收征管工作的难度,同时也造成国家税款大量流失。为切实加强用废涉农生产行业的税收管理和堵塞征管漏洞,笔者对此进行了专门调查研究,提出了一些应对措施。
The use of waste-related agricultural production plays an important role in promoting resource conservation and solving the issue of “agriculture, rural areas and farmers”, and the state has given corresponding tax incentives in macro-control. However, in the daily operation process of waste agriculture-related production industries, there is a deviation in the understanding and application of tax preferential policies. The phenomenon of tax avoidance, tax evasion and tax evasion is rather serious. This not only increases the difficulty of tax collection and management, but also causes the state tax A large number of loss. In order to conscientiously strengthen the tax administration and the blockage of collection and management loopholes in the waste-related agricultural production industry, the author conducted a special investigation and study and put forward some countermeasures.