税收政策对农产品加工业发展的影响研究

摘要

任何税收政策都是在一定的社会经济条件下形成的，它随着社会经济条件的变化而进行相应的改革和适时的调整，以适应新社会经济条件的需要。文章试图从制定专门的农产品加工业税收政策入手，探寻建立一个适应社会主义新农村建设的、促进农产品加工业发展的税收政策体系，以提高税务部门的行政管理效率，减少纳税人的税收遵从成本，建立公平、公正的税收征纳环境。%Any tax policy is formed in certain social economy condition,and itˊs changed with the social and economic condi-tions to adapt to the needs of the new social economic conditions.The paper begins with special tax policy for agricultural products processing,explores to build a new tax policy system suitable to socialist rural construction and beneficial to promote the develop-ment of agricultural product processing industry,in order to improve the administrative efficiency of the tax authorities,reduce the tax compliance cost taxpayers,and establish a fair and impartial hotline environment.