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以农产品深加工为主要生产原料的经营企业,通过对初级农产品的加工、优化、挑选再到成品出售,整个目标就是创造高于原始产品的利润价值。在实现这个目标的过程中,合理的税收筹划是不可忽视的。《中华人民共和国增值税暂行条例》(国务院令[1993]第134号)第十六条规定:“农业生产者销售自产农业产品免征增值税。”也就是讲,对直接从事种植业、养殖业、林业、牧业、水产业的单位和个人销售自产的初级产品免征增值税。财政部、国家税务总局《关于增值税一般纳税人向小规模纳税人购进农产品进项税抵扣率问题的通知》(财税
With the deep processing of agricultural products as the main raw material for the production of raw materials through the processing of primary agricultural products, optimization, selection and then sell the finished product, the overall goal is to create a higher profit than the original product value. In the process of achieving this goal, reasonable tax planning can not be ignored. Article 16 of the Provisional Regulations of the People’s Republic of China on Value-added Tax (State Council Decree [1994] No. 134) stipulates: “The agricultural producers shall be exempt from VAT on the sale of their agricultural products.” That is, Units, individuals and individuals in industry, livestock breeding, forestry, animal husbandry and aquaculture are exempt from value-added tax for their own production of primary products. Ministry of Finance and State Administration of Taxation, Circular on Issues Concerning the Import Tax Deduction Rate of Agricultural Products Purchased by General VAT Payers from Small-Scale Taxpayers