Animal Fur Into Industrial Production Tax System Urgently Needs Improvement

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 animal fur products and the fine division of labor in the society.

After years of development and accumulation, China fur industry has become the largest fur producing country and exporter in the world.

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.

From circulation, we can see that the purchase of fur from the main channels of fur circulation and the purchase of fur from large numbers of undocumented individual operators in the agricultural market are not in accordance with the tax exemption regulations, nor can they be purchased by the acquiring units. They require the traffickers or market operators to invoke the tax authorities and collect 4% VAT as other common commodities. However, due to the market factor and the cost of custody, the risk of agricultural products operation is high, the gross profit is not high, and the tax burden of the operators is weak.

Reporters learned in the interview that the industry generally reflected that the existing tax law "agricultural products tax scope notes" is too narrow to adapt to the agricultural products purchase and sale of trafficking in the fine division of social labor.

In the actual collection and management, the implementation varies widely and the policy is difficult to be unified.

Because the animal fur after simple processing can not be regarded as the primary agricultural product, according to the characteristics of the circulation of agricultural products, after the acquisition of the production enterprise, it is impossible to obtain a true and legitimate special invoice for value-added tax.

China's aquaculture industry is in the mountainous and underdeveloped areas, and there are few farms on the scale.

After selling fur, these farmers can not provide the acquirers with agricultural products purchase vouchers.

It is suggested that the existing tax system should be perfected, the scope of the scope of agricultural products tax scope should be expanded, the scope of the use of agricultural acquisition certificates should be expanded, the acquisition enterprises should be allowed to issue purchase vouchers to the traffickers, and the value-added tax of the circulation link should be withheld by the purchasing units, thereby reducing the false opening behavior of the purchase link and the tax loss of circulation links, and improving the efficiency of collection and management.

They suggested that the State Administration of Taxation conduct research on fur production base and improve the tax policy in raw material purchasing process in fur industry, so as to promote the healthy development of fur processing industry.

Eliminate differences in policy implementation and plug loopholes in collection and management.

While strengthening supervision, we should provide high-quality, efficient and standardized tax service for taxpayers.