Value added tax and export tax rebate rate of broiler cooked food need to be adjusted

Introduction: Wang Jinyou, general manager of Shandong Zhucheng Foreign Trade Group Company, according to the new situation in the international trade, suggests that the state adjust the value-added tax and export tax rebate rate of cooked chicken food, so as to improve the competitiveness of this product in the international market According to Wang Jinyou, the broiler industry has become an important pillar industry in China's agricultural and rural economic development The annual processing scale of frozen chicken products in China is more than 6 million tons, accounting for 15% of the world's total output Last year, China exported 488000 tons of broiler products, earning 930 million US dollars in foreign exchange, including 119000 tons of cooked food and 370 million US dollars in foreign exchange China has become the second largest broiler producer after the United States Since 1997, the price of broilers at home and abroad has fallen to a low level, and the chicken industry has been struggling Especially after the "9.11" incident, the international economic environment has further deteriorated, coupled with the discriminatory trade restrictions of Japan and the European Union, the broiler industry is facing unprecedented difficulties Under the situation of international technical barriers and domestic veterinary drug market chaos, the broiler processing and export enterprises adjust and optimize the product structure, and gradually change from the supply of frozen chicken raw materials to the export of cooked food final products The research and development of cooked food has effectively broken the technical barriers and achieved remarkable results In terms of the national situation, cooked food exports accounted for 24% of all broiler exports last year, while foreign exchange earnings accounted for 40% According to Wang Jinyou, processing and exporting cooked food is a vital force for the broiler industry to survive in the cracks However, the value-added tax rate of cooked food is not reasonable and does not conform to the policy of the state to encourage the export of high added value and high-tech deep processed products For this reason, Wang Jinyou suggested to improve the value-added tax calculation method of broiler cooked food For a long time, in order to encourage the transformation and upgrading of agricultural products, China has been implementing a low tax burden on the processing of agricultural products, but the current method of value-added tax collection on the processing of cooked chicken food is a high tax burden At present, the input tax rate (deduction tax rate) of cooked food value-added tax is 13%, and the output tax rate is 17% According to the method of output tax input tax = taxable, there is a tax difference of 4% in itself, which makes the calculation of value-added tax on cooked food unreasonable The main performance is: fj8 (I) no value-added but also to pay value-added tax Assuming that the chicken is purchased at a price of 10000 yuan excluding tax, and the processed mature food is sold at a price of 10000 yuan excluding tax, the input tax is 10000 × 13% = 1300 yuan, and the output tax is 10000 × 17% = 1700 yuan In this way, the enterprise will also pay 1700 yuan - 1300 yuan = 400 yuan without value-added value added tax Fj8 (2) the VAT rate is too high At present, the value-added tax burden is an inverse proportion function, that is, as long as the enterprise processes value-added, the value-added tax burden must be higher than 17% of other industrial products stipulated by the current state; the smaller the value-added rate of processing, the higher the value-added tax burden According to Wang Jinyou, although the value-added tax belongs to the turnover tax and is ultimately borne by consumers, it will reduce the market competitiveness of enterprises and affect the efficiency of enterprises to promote the price of cooked food In view of these situations, he suggested that the state should change the current value-added tax calculation method for broiler cooked food processing from taxable = output tax input tax to the same tax rate for processing value-added part, that is, taxable = processing value-added × value-added tax rate, or implement the same tax deduction method with the same deduction rate and collection rate by reference to industrial products, and levy and deduct 17% or 13% Wang Jinyou said that broiler processing enterprises should not only adapt to the situation and accelerate their own development, but also increase investment to support farmers to develop broiler production and increase farmers' income He therefore suggested that the tax authorities should do their best to support the broiler industry, further adjust the current 13% export tax rebate rate of cooked food, raise it to 17%, reach the tax rebate level of industrial products, and make more than 1000 yuan of tax rebate per ton of cooked food, so as not to add too heavy burden to the national finance, but also to free the broiler industry from difficulties Fj8 (author:) to feed Weibo to: