农副产品收购抵扣增值税制度的缺陷及完善措施

我国增值税中关于农副产品收购抵扣的征收制度,对于促进农产品加工企业的发展起到了积极作用。但是,该制度在执行过程中也存在虚开、代开、擅自扩大农产品收购发票的开具范围等问题。因此,应该对农产品收购等增值税源头取消进项税抵扣方法,对农产品加工企业的收购价格、销售价格参照同行业平均水平进行调整,强化税收征收管理,从源头上控制税款的流失。

The Defects and Their Removal in Agricultural Product Purchase Deductible Vat System

The agricultural product purchase deductible vat system has functioned positively to push the development of agricultural products processing enterprises.But in actual practice,false invoices,issued invoices,and invoices with unauthorized enlarged scope of purchase are seen.Therefore,it is necessary to take effective counter-measures.