惠农税收政策及其完善

当前所执行的惠农税收政策中,生产资料间接税免税不彻底,农产品流通环节间接税抑制生产发展;在促进农产品深加工和农业产业化方面的税收政策缺失;扶持农民专业合作社的税收优惠政策不完善,税收优惠形式单一。我国应进一步完善农业生产资料税收优惠,降低农业成本;鼓励以农副产品为原材料的加工业的发展;完善农产品流通环节税收优惠;完善扶持农民专业合作社的税收优惠政策;制定鼓励向农业投资的间接性优惠政策。

Improving the Tax Policies Benefiting Farmers

In the current tax policies that benefits farmers,the exemption of indirect tax for means of production isn't complete;the indirect circulation tax of agricultural products impedes the production;there is no tax policy for promoting the deep processing of agricultural products and agricultural industrialization;preferential tax policies for supporting farmer' professional cooperatives is unsound with a single tax preference form.The government should further improve the tax incentives of agricultural production,reduce agricultural costs,encourage the development of the processing industry which takes agricultural products as raw materials,complete the preferential tax policies in the circulation of agricultural products and in supporting the farmers' professional cooperatives,and make indirect preferential policies to encourage investment in agriculture.