农产品收购凭证抵扣税款存在的问题与对策（Problems and Countermeasures of tax deduction for purchasing documents of agricultural products）.docVIP

农产品收购凭证抵扣税款存在的问题与对策（Problems and Countermeasures of tax deduction for purchasing documents of agricultural products） VAT reform in 1994, VAT invoices become an important basis for deduction of input tax. At the same time To understand the VAT in the management and processing industry of agricultural products, the general taxpayer purchases the tax-free agricultural products from the agricultural producers Product tax deductible input tax, the state issued a value-added tax, the general taxpayer to buy rabbit tax, agricultural products can be issued The vouchers for the purchase of agricultural products shall be calculated and deducted according to the price specified in the purchase documents and the required deduction rate The policy of making the purchase certificate of agricultural products has become an important link in the VAT chain, and has played an important role in reducing farmers income The tax burden of the general taxpayer of value-added tax in the product processing and processing industry, and to promote the transformation of agricultural products in China Use. However, in recent years, with the full implementation of the Golden Tax Project, the special VAT invoice management work is finished As a result of the lack of scientific and effective monitoring measures, the purchase certificate of agricultural products as a tax deduction certificate is equally effective, The existing problems are becoming more and more obvious. This agricultural product, which is opened by the enterprise itself, is not restricted by any certification system Purchase vouchers, tax deduction for criminals wantonly throwing open the door of convenience. The following will be saved from the acquisition voucher system The following problems are analyzed as follows: problems, causes and solutions. First, the shortcomings of agricultural products purchase vouchers are heavy (1) the issuance and use of agricultural products purchasing documents in 5 cases violates the original int