摘要
我国现行对“对农业生产者销售自产的农产品免税”的政策初衷是为了照顾农民的利益,但政策的实际效果很不理想,导致了一系列问题。文章从理论和现实分析指出,解决问题的思路就是对农产品生产环节恢复征收规范的增值税,并提出符合我国目前国情对农业生产者恢复征收增值税制度的初步构想。
The original intention of Chinese current policy for farmers to sell their products duty-free is to better the interests of farmers, but the actual effect of the policy is very unsatisfactory and it causes a series of problems. The author points out theoretically and practically that we should return to the normal value-added tax to agricultural products in the production stage in order to solve these problems. According to the present conditions, this thesis puts forward some preliminary ideas on how to impose value-added tax on agricultural producer.
出处
《财贸研究》
北大核心
2006年第1期32-36,共5页
Finance and Trade Research
关键词
农产品
增值税
构想
agricultural products
value-added tax
ideas
