| 增值税政策亟待完善 |
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| 引用本文： | 罗文丽.增值税政策亟待完善[J].中国物流与采购,2011(15). |
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| 作者姓名： | 罗文丽 |
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| 摘 要： | 在农产品流通环节中推行增值税优惠政策,不仅能够鼓励大型企业从事农产品流通,同时也有利于引导农产品流通环节的减少。
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| 关 键 词： | 一般纳税人 农产品收购 农产品流通 增值税优惠政策 农产品加工 增值税政策 增值税专用发票 税务机关 农业生产 进项税额 |
To Perfect VAT Policy |
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| Abstract: | Among eight policies and measures to promote the healthy development of the logistics industry, the eighth article refers to improving the agricultural value added tax policy to encourage large enterprises to engage in agricultural logistics. The implementation of preferential policy of value added tax in the flow of agricultural products will not only encourage large enterprises to engage in agricultural products circulation, but also play a part in reducing the cost of distribution of agricultural product... |
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