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摘要：我国现行税法规定，增值税一般纳税人购进的免税农产品收购发票金额可按规定的扣除率计算抵扣进项税额，农副产品收购发票的开据和使用有两种情况：第一种是：农民销售自产的农副产品，由收购企业开具的农产品收购发票，第二种是：非农户企业、农场、林场、开发公司销售自产农产品或经过对农产品生产加工后销售农产品使用的货物销售发票……农民销售自产农产品，是享受免税政策的，又是可以抵扣增值税的应税项目，由于农产品收购发票是由企业开据的，一些收购农产品的企业利用农产品收购发票偷漏增值税，虚开代开农产品收购发票，更有一些不法分子制造销售假的农产品销售发票，以谋取个人私利，造成了国家税收的流失，这也给税收征管工作带来了很大的困难，如何规范、监管农产品收购发票的使用已经成为增值税管理中我们亟待研究和解决的问题。
关键词：农产品销售发票 税收管理
Agricultural product sale receipt tax administration
Su Jinlei
Abstract:The our country present tax law stipulated,the increment duty common taxpayer purchases the tax-free purchase of agricultural products invoice amount may arrive according to the stipulation deduction rate computation buckles the income tax amount,agricultural and subsidiary products purchase receipt opening according to has two kind of situations with the use:The first kind is:The farmer sells from the agricultural and subsidiary products which produces,draws up the purchase of agricultural products receipt by the purchase enterprise,the second kind is:The non-peasant household enterprise,the farm,the tree farm,the development company sell from produce the agricultural product or pass through after the agricultural product production processing sell the agricultural product use the cargo to sell the receipt.The farmer sells from produces the agricultural product,enjoys the tax-free policy,also is may arrive buckles the increment duty the dutiable project,because the purchase of agricultural products receipt is opens by the enterprise according to,some purchase agricultural product enterprise using the purchase of agricultural products receipt smuggles the increment duty,empty opens the generation to write the purchase of agricultural products receipt,has some unlawful element manufacture to sell the false agricultural product sale receipt,seeks individual personal gain,has created the national tax revenue outflow,this also gave the tax revenue collection work to bring the very major difficulty,how the standard,did the supervising and managing purchase of agricultural products receipt use already become in the increment duty management we to urgently await to study and the solution question.
Keywords:Agricultural product sale receiptTax administration
【中圖分类号】F812.42【文献标识码】A 【文章编号】1009-9646(2008)11-0106-02
我国现行税法规定，增值税一般纳税人购进的免税农产品收购发票金额可按规定的扣除率计算抵扣进项税额，农副产品收购发票的开据和使用有两种情况：第一种是：农民销售自产的农副产品，由收购企业开具的农产品收购发票，第二种是：非农户企业、农场、林场、开发公司销售自产农产品或经过对农产品生产加工后销售农产品使用的货物销售发票。农民销售自产农产品，是享受免税政策的，又是可以抵扣增值税的应税项目，由于农产品收购发票是由企业开据的，一些收购农产品的企业利用农产品收购发票偷漏增值税，虚开代开农产品收购发票，更有一些不法分子制造销售假的农产品销售发票，以谋取个人私利，造成了国家税收的流失，这也给税收征管工作带来了很大的困难，如何规范、监管农产品收购发票的使用已经成为增值税管理中我们亟待研究和解决的问题。
1.完善农产品销售发票的管理，区别两种发票的性质
一个农产品加工企业他既是免税农产品的采购者也是销售再加工农产品的销售者，农产品采购的发票是可以抵扣计算增值税进项税额的，经过加工后的农产品的销售是应税产品，是要交纳增值税销项税的，那么农产品加工企业自行填开农产品采购发票他的随意性非常大会出现如下问题：农产品加工企业在开据发票过程中存在一处收购数家或数十家产品只开一张发票的现象，并且多为现金交易，收购业务的真实性难以核对也为虚开代开收购发票提供极大的可能，也给税务部门的日常管理及调查取证工作增加了难度，由于农产品收购企业手中持有发票，一些企业利用现行增值税进项、销项相抵的特点，采取提前或滞后的方式调节当期应税额，人为调整税款以达到少交税或不交税的目的，有些企业采取少购多开增加企业的增值税进项税额，使企业成本加大逃避企业所得税的征缴，有些农产品加工企业通过高开收购农产品价格，虚开农产品采购发票，使企业虚赠产量、加大出口销售额，以达到骗取国家出口退税的目的。把农产品收购发票交给企业自己管理很难能做到公平税负以法纳税，这如同法官给自己判案，缺少的是监管。
关键词：农产品销售发票 税收管理
Agricultural product sale receipt tax administration
Su Jinlei
Abstract:The our country present tax law stipulated,the increment duty common taxpayer purchases the tax-free purchase of agricultural products invoice amount may arrive according to the stipulation deduction rate computation buckles the income tax amount,agricultural and subsidiary products purchase receipt opening according to has two kind of situations with the use:The first kind is:The farmer sells from the agricultural and subsidiary products which produces,draws up the purchase of agricultural products receipt by the purchase enterprise,the second kind is:The non-peasant household enterprise,the farm,the tree farm,the development company sell from produce the agricultural product or pass through after the agricultural product production processing sell the agricultural product use the cargo to sell the receipt.The farmer sells from produces the agricultural product,enjoys the tax-free policy,also is may arrive buckles the increment duty the dutiable project,because the purchase of agricultural products receipt is opens by the enterprise according to,some purchase agricultural product enterprise using the purchase of agricultural products receipt smuggles the increment duty,empty opens the generation to write the purchase of agricultural products receipt,has some unlawful element manufacture to sell the false agricultural product sale receipt,seeks individual personal gain,has created the national tax revenue outflow,this also gave the tax revenue collection work to bring the very major difficulty,how the standard,did the supervising and managing purchase of agricultural products receipt use already become in the increment duty management we to urgently await to study and the solution question.
Keywords:Agricultural product sale receiptTax administration
【中圖分类号】F812.42【文献标识码】A 【文章编号】1009-9646(2008)11-0106-02
我国现行税法规定，增值税一般纳税人购进的免税农产品收购发票金额可按规定的扣除率计算抵扣进项税额，农副产品收购发票的开据和使用有两种情况：第一种是：农民销售自产的农副产品，由收购企业开具的农产品收购发票，第二种是：非农户企业、农场、林场、开发公司销售自产农产品或经过对农产品生产加工后销售农产品使用的货物销售发票。农民销售自产农产品，是享受免税政策的，又是可以抵扣增值税的应税项目，由于农产品收购发票是由企业开据的，一些收购农产品的企业利用农产品收购发票偷漏增值税，虚开代开农产品收购发票，更有一些不法分子制造销售假的农产品销售发票，以谋取个人私利，造成了国家税收的流失，这也给税收征管工作带来了很大的困难，如何规范、监管农产品收购发票的使用已经成为增值税管理中我们亟待研究和解决的问题。
1.完善农产品销售发票的管理，区别两种发票的性质
一个农产品加工企业他既是免税农产品的采购者也是销售再加工农产品的销售者，农产品采购的发票是可以抵扣计算增值税进项税额的，经过加工后的农产品的销售是应税产品，是要交纳增值税销项税的，那么农产品加工企业自行填开农产品采购发票他的随意性非常大会出现如下问题：农产品加工企业在开据发票过程中存在一处收购数家或数十家产品只开一张发票的现象，并且多为现金交易，收购业务的真实性难以核对也为虚开代开收购发票提供极大的可能，也给税务部门的日常管理及调查取证工作增加了难度，由于农产品收购企业手中持有发票，一些企业利用现行增值税进项、销项相抵的特点，采取提前或滞后的方式调节当期应税额，人为调整税款以达到少交税或不交税的目的，有些企业采取少购多开增加企业的增值税进项税额，使企业成本加大逃避企业所得税的征缴，有些农产品加工企业通过高开收购农产品价格，虚开农产品采购发票，使企业虚赠产量、加大出口销售额，以达到骗取国家出口退税的目的。把农产品收购发票交给企业自己管理很难能做到公平税负以法纳税，这如同法官给自己判案，缺少的是监管。