Dissertation > Excellent graduate degree dissertation topics show

An Institutional Analysis of China’s Agricultural Value-added Tax

Author: ZhangHuiQing
Tutor: ZuoZhiHong
School: Shanxi University of Finance
Course: Finance
Keywords: VAT policy of agricultural products Agricultural tax incentives Tax burden
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 145
Quote: 3
Read: Download Dissertation

Abstract


China is a large agricultural country, the important work of our party and government for quite a long time to solve the \China started the reform measures to encourage agricultural production, the supply of agricultural products, as China's grain harvests year after year, is no longer the absolute shortage situation, the development of agriculture and rural economy has entered a new stage of the country to further deepen the reform of the grain circulation system, from the original flow of food subsidies link subsidies instead of direct subsidies to grain farmers, the National liberalization of grain purchase price and acquisition of state-owned grain enterprises market-oriented operation, which bring about the practical impact of the original agricultural products VAT policy, the prevailing agricultural products VAT policy has lag in agricultural development in the new situation. Our country is based on turnover tax as the main tax structure, the tax burden is passed on to easy the current VAT for agricultural products more preferential policies, but the real profit is the acquisition of the manufacturers or distributors, farmers and not really reduce the burden, thereby restricting the production of grain and other agricultural industrialization development, and ultimately affect the development of the rural economy. This thesis attempts to reveal the status quo and problems of China's agricultural products VAT departure, through the comparison of international agricultural tax system based on the situation facing China's agricultural production, processing and trade, and to learn from good practice and experience, to seek ways and means to solve these problems . The thesis is divided into five chapters. The first chapter of the significance of the thesis writing, research methods; second chapter of China's agricultural value-added tax system, the theoretical analysis to do theory pave the way for further research: Chapter begin to analyze all aspects of agricultural production, circulation and processing reveal the existence of the current VAT policy in the actual operation; the Chapter use survey, documentary research and other studies, the current agricultural VAT system cause analysis of the problems and propose solutions to problems recommendations; Chapter targeted agricultural products VAT reform measures. Analysis: defects and deficiencies that exist in the current VAT regime of agricultural products, agricultural preferential tax policies should be adjusted, changed indirect preferential direct subsidies; improve the agricultural input tax deduction mechanism, unified deduction rate; raise the export tax rebate rate of agricultural products , enhance our international competitiveness, and build a long-term mechanism of increasing farmers' income. The principle of \

Related Dissertations

  1. A Research on the Enterprises Income Tax and It’s Influencing Factors,F812.42
  2. Research on the MacroTax Burden and Tax of Sustainable Development of Chuzhou,F812.42
  3. Empirical Study on Influencing Factors upon the Actual Tax Burden of China’s Listed Companies,F276.6;F224
  4. The Research on Tax Planning on Automobile Industry Technology Innovation,F406.72
  5. An Analysis on the Tertiary Industry Tax,F812.42
  6. Countermeasures to improve China 's tax revenue in GDP,F812.42
  7. Tax Planning Analysis for Company,F275
  8. Causes and Control Strategy of China 's tax revenue share of GDP dropped,F812.42
  9. Analysis and Research for China’s Banking Taxation System,F812.42
  10. Study on Logical Tax Burden of Real Estate Industry in Chongqing Basing on the Theory of Laffer Curve,F293.3
  11. Study on Influence of Tax upon Enterprise Human Capital Investment,F810.42;F224
  12. A Study on Tax Collection Cost in China,F812.42
  13. Enterprise Taxation Burden and Rationalization Countermeasures,F275
  14. Analysis of China’s Tax Burden and Research on the Tax Policy Orientation,F812.42
  15. Research on Chinese Increasing Macro Tax Burden,F812.42
  16. The Research on Our Country Tax Negative Level and Policy on Lowering the Tax of the Business Enterprise,F812.42
  17. Study on Tax Polities to Promote Harmonious Economics Development of China,F812.42
  18. \,F812.42
  19. VAT tax research in Yueyang City,F812.42
  20. On the New "Enterprise Income Tax Law," the Economic Impact Study Forecast,D922.222

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile