The System Of Animal Fur Entering Industrial Production Needs To Be Perfected.

At present, fur fur is the raw material for fur clothing processing. Most of them come from farmers' families and breeding specialized households.

In the current related tax policies, there are some problems such as maneuverability is not strong, enforcement is difficult and policy is different.

In view of the objective problems, farming and trafficking and fur processing enterprises make recommendations to the tax department. Tax revenue should be adapted to the purchase and sale of cultured animal fur products and the fine division of social division of labor.

China is the largest processing area in the fur market, and its prospects for development are also quite optimistic.

We have a deep foundation for fur animal breeding and a long history of fur distribution, providing abundant raw materials for the processing of strong fur products.

Reporters learned from several fur market in China that because of the increasing share of fur clothing in the international market, special fur animal farming is developing very fast in our rural areas. In order to promote the development of employment and fur industry, it also brings a series of new problems to the related tax policies of the country.

Whether it is farmers engaged in farming or dealers engaged in trafficking, and even clothing manufacturers or even tax departments, it is a case of "one head" to raise taxes on fur. The discussion is "fair in laws". The operation is different everywhere, and the implementation is very difficult and even leads to contradictions and complaints.

From April 30th to May 6th, when the reporter interviewed "the 2008 China Chong Fu Leather Fair and fur clothing and clothing order meeting" held in "China's famous fur town", "the 2008 China Chong Fu Leather Fair and fur garment clothing and clothing conference", he interviewed Zhang Ziqin, the general manager of the worshiping fur world and the Secretary General of the Chong Fu Fur Association, to make some understanding of the origin and origin of the fur tax system.

Zhang Ziqin said that due to the imperfections in the current tax system, as the fur processing industry with animal fur as the main raw material, there are problems in obtaining the receipts from animal fur in the circulation channels for industrial production, resulting in frequent occurrence of non-standard opening or false entry of vouchers and so on. Therefore, it is urgent to improve and perfect the existing tax system.

Reporters in order to clarify this problem, in Hebei Yangyuan, Suning, Zaoqiang and other fur raw materials distribution center to investigate the situation is that farmers breeding Rex Rabbit, Fox and other fur animals, the sale can enjoy the tax exemption policy.

Dealers engaged in trafficking sell the skins sold to clothing enterprises and pay 4% of the tax.

As a garment enterprise, it is very difficult to obtain the entry vouchers during the tax payment process: they need to get the tax exemption certificate issued by the local police station or the tax department.

The business side says it is almost impossible to get the proof.

They said, think of it, which police station has the obligation to prove that the person he sells in the area is made of his own skin?

Or the tax department has invoiced the "two dealers" who were originally farmers' identities, and these peddlers have to find tax authorities to invoke, which is not only cumbersome, but also affects their original profits.

According to general manager Zhang Ziqin, the current situation of the circulation of animal fur into industrial production has changed the original mode. In the past planned economy, the supply and marketing cooperatives were centralized to sell to farmers after the acquisition.

With the development of market economy and the continuous division of social division of labor, the main force of the existing circulation links of agricultural products is mainly relying on thousands of large numbers of traffickers who go from village to village.

Most of the raw materials used by fur clothing manufacturers directly purchase from the fur market operators.

The disconnection between the current tax system and the circulation of agricultural products is the key to the difficulty of tax enforcement.

The existing tax law stipulates that "tax exemption for self produced agricultural products sold by agricultural producers", which is directly engaged in the sale of fur animals' feeding units and individuals, shall enjoy the tax exemption policy. The fur purchased from individuals and the fur sold after production and processing shall not belong to the scope of tax exemption, and the value-added tax shall be levied at the prescribed rate.

Individuals who purchase agricultural tax products from agricultural producers may calculate the input tax according to the prices specified in the purchasing documents approved by the competent tax authorities; purchase agricultural products from small scale taxpayers (including individual operators) or agricultural production units; according to the general invoices acquired by agricultural products (including the general invoice issued by the tax authorities), the input tax can be calculated according to the deduction rate of 13% according to the prices specified in the general invoices.