Research On The Transfer Of Value-added Tax Burden In The Pig Industry

Value-added tax is the main form of modern commodity taxation,and it is also an important means of financing and economic regulation in my country.Value-added tax is a highly transferable tax,and its tax burden transfer exists in all aspects of the state’s use of taxation to regulate the economy.In addition,tax revenue is not only one of the important sources of a country’s fiscal revenue,but the rationality of the tax burden level also has a direct or indirect impact on the production and operation and economic development of the enterprise,as well as the level of personal consumption.The pig industry is closely related to the daily lives of Chinese residents.It occupies an important position in the traditional agricultural industry and has also been an important part of the national economy since ancient times.With the rapid development of my country’s economy,the consumption potential of domestic residents is fully flowing,and people’s increasing demand for meat consumer products has promoted the continuous development and growth of my country’s live pig industry.However,at the same time,the price of live pigs has also been fluctuating in recent years,which has a negative impact on the national economy.The development of the industry and the living standards of residents have had a certain degree of influence.Therefore,from the perspective of value-added tax and relying on the value chain of the pig industry,this article will study the level of the tax burden of the pig industry in my country and the impact of macro and micro factors,so as to provide suggestions for the sustainable,stable and healthy development of the pig industry.This article mainly adopts the method of combining theoretical research and empirical research,starting from theoretical research,focusing on quantitative analysis and empirical research.In theoretical research,it mainly analyzes the theoretical basis of tax burden shifting and the form and influencing factors of the value-added tax burden shifting process of the pig industry.In terms of quantitative analysis,this article analyzes the VAT tax burden and transfer of each link through the cost-benefit and value-added data of each link in the pig industry value chain,and concludes that the main tax burden of the industry is concentrated in the pig breeding link;through the pig breeding and retail links According to the analysis of the scale output value data,the impact of the value-added tax burden in the breeding process on the development of the industry.In empirical analysis,first quantitatively analyze the value-added tax burden of the pig industry in my country,and then use the VAR model to analyze the dynamic relationship between the value-added tax burden,consumer price index and agricultural production material price index.Finally,based on the conclusions of qualitative and quantitative analysis,targeted suggestions on how to promote the healthy and stable development of the pig industry are put forward.This article aims to explore the status of VAT tax burden and tax burden shifting in the pig industry.On the one hand,it promotes the development and improvement of tax burden shifting theory in my country;on the other hand,it explores how to play the fair role of taxation as a macro-control tool to stabilize price levels.Adjust the income distribution of residents and promote the sustainable,healthy and stable development of the pig industry and put forward corresponding policy recommendations.