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《Academic Periodical of Farm Products Processing》 2012-05
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Evolution and Problems Analysis of Chinese Agro-products Processing Add Value Tax Policy

ZHAO Hai,ZHANG Zhao-xin(Research Center for Rural Economy,Ministry of Agriculture,Beijing 100810,China)  
The article combs the policy of Chinese agro-products processing add value tax,analyzes the main problems of the tax,and suggests that the government should extend the scope of primary agricultural products,adopt consumptive add value tax,refund the tax,and improve the determining system.
【CateGory Index】: F812.42;F326.5
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【Citations】
Chinese Journal Full-text Database 1 Hits
1 TANG Ming (College of Finance & Taxation, Zhongnan University of Economics and Law, Wuhan 430060);Ideas on How to Perfect VAT System of Agri-Products[J];Finance and Trade Research;2006-01
【Co-citations】
Chinese Journal Full-text Database 5 Hits
1 Pan Mingxing He Qingsong;Study on China's VAT Chained Internal Management System[J];Review on Public Finance & Economics;2011-01
2 TANG Hua-li,WU Zheng-nan,YANG Fan,ZHAO Jun-ying(Department of LifeScienceand Engineering,ChongqingThreeGorgesUniversity,Wanzhou,Chongqing404000,China);Optimization Recipe of the Grape Seeds Biscuit[J];Academic Periodical of Farm Products Processing;2012-05
3 LI Dong-hai1,LIU Yu-qing2(1.Lanzhou Commercial College,Lanzhou 730020;2.Agriculture and Stockbreeding Bureau of Gansu Province,Lanzhou 730030,China);Reflections on the Reform of Value-added Tax Transformation[J];Journal of Lanzhou Commercial College;2007-02
4 SHAO Xiao-yan(IEN International Institute,Dalian Jiaotong University,Dalian 116021,China);On The Tax Policy of Supporting New Rural Construction[J];Journal of Shenyang Normal University(Social Science Edition);2009-02
5 SHAO Xiao-yan(IEN International Institute,Dalian Jiaotong University,Dalian 116021,China;Graduate School,Dongbei University of Finance and Economics,Dalian 116025,China);Study of Tax Policy on Building a New Countryside[J];Journal of Tianjin University of Commerce;2009-02
【Secondary Citations】
Chinese Journal Full-text Database 10 Hits
1 YANG Yang,DU Jian(Graduate Section,South-west Finence University,Chendu,Sichuan 610074,China);The Impact of Tax Policiesfor SMEs in Advanced Foreign Countries[J];Commercial Research;2005-14
2 TANG Ming (College of Finance & Taxation, Zhongnan University of Economics and Law, Wuhan 430060);Ideas on How to Perfect VAT System of Agri-Products[J];Finance and Trade Research;2006-01
3 ZHU Zheng(Business School,Suzhou University;Suzhou,Jiangsu 215021);Probing and Integration of Two Kinds of Taxation,Financial Expenditure System and Social Security System between Urban and Rural[J];;2005-03
4 ZHU Zhi-qiang;Researches on China's Major Trade Taxation Policy in WTO[J];Journal of International Trade;2006-09
5 WANG Jian-feng (Renmin University of China, Beijing, 100872);The Comparison and Analysis of Current Opinions on the Reform of Agricultural Taxation[J];Journal of Shijiazhuang of University of Economics;2003-02
6 ZHENG Chang-jun~1 ,WEI Ping~2,JIANG Tai-ping~2 (1.College of Management, HUST; 2.College of Economics, HUST, Wuhan 430074, China);The Fiscal and Tax Policies on Development of China's Agricultural Industrialization[J];Journal of Huazhong University of Science and Technology Edition of Social Sciences;2004-01
7 LIU Wen(College of Economics and Trade, JAU, Nanchang 330045, China);China's Agricultural Industrialization: Current Situation and Trend[J];Journal of Jiangxi Agricultural University;2005-02
8 LAI Ri-wen~1,HUANG Xiao-hai~2 (1.Forestry College of Fujian Agriculture and Forestry University,Nanping,Fujian 353001 China; 2.Xiayang Forestry Station of Nanping City in Fujian Province,Nanping,Fujian 353000 China);Appraise on Existing Forestry Tax Policy of China[J];Problems of Forestry Economics;2004-03
9 Wang yihui1,2,Kuang Yuanpei3,Zhang Yinding3 (1. Economical Management Institute,Northwest A & F University,yangling,Shaanxi 712100,China; 2. Institute of Farm Products,Chinese Acacemy of Agricultural Sciences,Beijing 100094,China; 3. Institute of Agricultural Economics,Chinese Academy of Agricultural Sciences,Beijing 100081,China);Theoretical Study of Farm Products Processing Industry with Public Finance[J];;2005-11
10 TONG Ling LI Cheng-hua (The College of Engineering, Shenyang Agricultural University, Shenyang 110161,China);Analysis of Development Trend and Status of Agricultural Product Processing Industry in China[J];Journal of Agricultural Mechanization Research;2005-05
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