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一、农产品初加工企业增值税留抵金额过大的成因分析(一)农产品初加工企业增值税留抵现状由于农产品初加工企业销售额比较大,随着企业规模的扩大及物价上涨,并伴随着宏观调控带来的企业利润的下降,增值税留抵金额也越来越大。我们聊城六和荣达农牧有限公司是山东新希望六和集团下属的一家肉鸭初加工企业,公司位于聊城市高唐县,公司主要业务模式为公司+农户的合同肉鸭养殖加工模式,就是公司在保证养殖农户能挣到固定利润的情况下与农户签定肉鸭养殖回收合同,肉鸭价格的市场风险完全有公司承担,充份保证养殖户的利益,公司按合同价回收养殖户的肉鸭后进行简单加工为鸭肉产品后,产品按市场价销售。我们公司属于行业里中等规模的肉鸭加工厂,年
First, the primary processing enterprises of agricultural value-added tax allowance is too large an analysis of the causes (A) of the primary processing enterprises in value-added tax arrived in the status quo As the primary processing enterprises of agricultural sales is relatively large, with the expansion of business scale and price increases, and with With the macro-control brought about by the decline in corporate profits, the amount of value-added tax credit is also growing. We Liaocheng Liuhe Rongda Farming and Animal Husbandry Co., Ltd. is a subsidiary of Shandong New Hope Liuhe Group, a duck processing enterprises. The company is located in Gaotang County, Liaocheng. The company’s main business model is the company + farmer contract ducks breeding and processing mode, Is the company to ensure that farmers can earn a fixed profit farmers and farmers signed a contract for the recovery of duck breeds, Duck price of the market risk entirely with the company to fully protect the interests of farmers, the company rents farmers according to the contract price After the simple processing of duck meat products for the duck, the products sold at market prices. Our company belongs to the medium-sized meat duck processing factory in the industry