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2013年2月6日,国家税务总局发布《关于纳税人采取“公司+农户”经营模式销售畜禽有关增值税问题的公告》(国家税务总局公告2013年第8号,以下简称“8号公告”),明确自2013年4月1日起,“公司+农户”经营模式销售畜禽免征增值税。8号公告明确了对养殖业的支持,对整个畜禽产业链是实质利好。另外,免增值税利于“公司+农户”经营模式扩大,解决农户就业问题,打开农户致富门。8号公告的发布符合2013年中央“一号文件”关于农业经营模式的政策精神,减轻税收负担且有利于畜禽企业规模的快速扩张。
On February 6, 2013, the State Administration of Taxation promulgated the Notice on Taxpayers’ Adoption of Corporations + Peasants on the Sale of Value Added Tax on Livestock and Poultry by Business Models (State Administration of Taxation Announcement No. 8 of 2013, hereinafter referred to as “ Announcement No.8 ”), it is clear that since April 1, 2013, the sales of livestock and poultry will be exempt from value-added tax for the“ company + farmer ”business model. Announcement No. 8 clearly the support for aquaculture industry, the entire livestock industry chain is substantial positive. In addition, the exemption of value-added tax is conducive to expanding the business model of “company + peasant household”, solving the employment problem of peasant households and opening the door to the peasant households to become rich. The release of Announcement No. 8 conforms to the policy of the Central Government and the No. 1 Document on the mode of agricultural operation in 2013, reducing the tax burden and facilitating the rapid expansion of the scale of livestock and poultry enterprises.