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对农产品加工业实行合理的税收政策,充分发挥税收对产业调控的杠杆作用,是推动我国农产品加工业发展的重要途径。目前,我国农产品加工业税收政策中增值税、所得税和关税中存在影响农产品加工企业发展的一些问题。本文提出调整相关税收政策、建立适应农产品加工业发展特点的税收调节机制、完善农产品加工业的增值税和所得税等对策。
It is an important way to promote the development of the agro-products processing industry in our country through practicing the reasonable taxation policy on the agro-products processing industry and giving full play to the leverage of the tax on the regulation of the industry. At present, China’s agricultural products processing industry tax policy value-added tax, income tax and tariffs exist in some problems affecting the development of agricultural products processing enterprises. This paper proposes to adjust the tax policy, establish a tax adjustment mechanism that adapts to the development of the agro-products processing industry, and improve the value-added tax and income tax of the agro-products processing industry.