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增值税一般纳税人购进免税农产品,可开具农产品收购凭证,并按照收购凭证注明的价款和规定的扣除率计算抵扣税额,这一规定使农产品收购凭证成为增值税链条中的一个重要环节,起到了减轻农产品经营及加工行业增值税一般纳税人的税收负担,促进我国农产品转化的作用。然而,这一与增值税专用发票具有同等效力(扣税凭证)的农产品收购凭证,因为由企业自开自抵,没有任何认证制度约束,缺乏科学有效的监控措施,其问题也日益凸现。
VAT General taxpayers to buy tax-free agricultural products, agricultural products can be issued a certificate of acquisition, and in accordance with the purchase price of the vouchers and deductions specified deduction tax deduction, the provision of agricultural products purchase vouchers become an important link in the chain of value-added tax , Played a role in alleviating the tax burden on VAT taxpayers in the agricultural products processing and processing industries and in promoting the transformation of China’s agricultural products. However, the issue of agricultural products purchasing certificate that has the same effect (tax deduction certificate) as the special VAT invoice has become increasingly problematic because it is self-imposed by enterprises without any certification system and lacks scientific and effective monitoring measures.