Study On The Implementation Of Agricultural Value Added Tax Policy In Henan Province And Its Countermeasures

China is a large agricultural country,and agriculture occupies an important position in China’s national economy.As a result,agriculture,farmers and rural issues have always been highly concerned and concerned by the CPC central committee and the state council.Especially since the 18 th CPC national congress,the CPC central committee and the state council have further increased policy support for agriculture.Into China’s agriculture economy and in all the aspects of its role in the execution of public policy and has made great strides in the development of the whole agricultural industry presents a steady positive,stability good to the new development trend,further play to the social transformation in the current economic development of agriculture in the important function and role of "stabilizer",for China’s economic and social sustainable development in high quality ramming the solid foundation.As an important part of the national public policy,tax plays an increasingly important role in supporting and guiding the healthy and orderly development of China’s agricultural economy with the adjustment of agricultural tax policy and the continuous expansion of the support of preferential tax policies.The reason why this paper chooses to study and analyze the implementation of VAT policy on agricultural products is that since the tax reform,VAT has become an important part of China’s tax system.Especially since the reform of fiscal and taxation system in 1994,the policy and implementation of VAT have been more perfect,and the status of VAT in the whole tax system has also been improved rapidly.At the same time,the "chain" mechanism of interlocking VAT also makes the VAT policy and implementation have a more direct impact on the national economy.However,due to the complexity of China’s agricultural economy and the reasons of China’s agriculture-related value-added tax policy system itself,the implementation of the value-added tax policy on agricultural products not only promotes the development of China’s agricultural economy,but also exposes some problems worthy of attention,which affect the display of the policy effect of the value tax on agricultural products.Henan province is not only the most populous province in China,but also a major agricultural province in China.In particular,the total grain output has been ranked the first in China.Choosing China’s major agricultural provinces as the research object for the implementation of the value-added tax policy on agricultural products has a good reference and reference significance for promoting the high-quality development of China’s agricultural economy and securing a decisive victory in completing the building of a moderately prosperous society in all respects.In this article from the perspective of public administration,taking henan province as an example,the implementation of value-added tax policy as the research object,the main analysis,by applying the method of case analysis and sum up by reviewing the related agricultural value-added tax policy,the current policy of value added tax including VAT preferential tax policies for effect evaluation of the agricultural products all aspects of research and analysis,to find out the current agricultural policy of value added tax on the problems existing in the development and implementation process,and put forward relevant opinions and Suggestions,targeted at the same time also for the future agricultural products of VAT reform and put forward some personal ideas and thinking.