(two) to strengthen the follow-up management after registration, to ensure the authenticity of production and operation. After the "three certificates in one", the tax authorities did not accept the examination of the registration link, so after registration, they should check their production and business address and actual business situation, especially after the tax concessions are filed, to prevent the occurrence of fraudulent tax concessions; At the same time, for those who have not declared for a long time, it is necessary to promptly verify that they are abnormal households, cancel them in time, and strengthen the management of tax reduction and exemption. The focus is on the examination of the qualifications for tax reduction and exemption, the identification of members in the society, and the division of the boundaries between the sale of self-produced agricultural products by members in the society and the purchase of agricultural products outside the society. Farmers' professional cooperatives obtain registration qualifications by providing false registration materials or adopting other fraudulent means, and cannot be accurately accounted for. Taxable income and tax-free income are not accounted for separately or are unclear, so they may not enjoy tax preferences.
(3) Strengthen invoice management and audit. According to the actual situation of the taxpayer's production and operation scale, product variety, annual output and management level. , reasonably determine the taxpayer's invoice purchase type, purchase version and purchase quantity; Strengthen the inspection and management of taxpayers' invoices, strictly implement the system of checking old and buying new ones and the system of comparing tickets, and supervise taxpayers to issue and cancel invoices according to regulations. Due to the general invoice of duty-free agricultural products issued by farmers' professional cooperatives, the general taxpayer who obtains the invoice can calculate the deduction of VAT input tax according to the deduction rate of 1 1%. Therefore, it is necessary to strengthen the audit of invoice issuance, so as to prevent illegal invoicing or false invoicing by using tax-free preferential policies, resulting in further loss of tax revenue. To strengthen the management of invoices above 10,000 yuan, we can ensure the authenticity and legality of invoices by reviewing purchase and sale contracts, cargo transportation and bank funds.
(four) to strengthen the quality of collection and management, the implementation of classified management. Find out the tax source. Agriculture-related enterprises are developing rapidly, and the registration type, scale, industry, social reputation level and tax preference level are different. Understand the tax source structure in time, master the dynamic information of tax-related enterprises, the operating rules of the industry and the trading characteristics of the industrial chain, implement the management mode of general enterprises and large enterprises respectively, and carry out quarterly tax source analysis of the industry. Strengthen communication with industry and commerce, finance, towns and other relevant departments, fully grasp the real information of taxpayers, unify the policy caliber, comprehensively evaluate the planting area (quantity), variety specifications and production capacity of agricultural enterprises, verify their annual production capacity, and strictly implement tax policies.
(5) Strengthen and standardize financial accounting. Encourage cooperatives to establish and improve accounts by means of training. For large-scale cooperatives, professional accountants must be required to conduct accounting according to the requirements of the accounting system, strengthen policy propaganda and tax guidance, enjoy national tax preferences according to regulations, use invoices according to law, and improve the tax compliance of farmers' professional cooperatives.
(six) to strengthen departmental cooperation and form a joint effort. All departments should strengthen coordination and cooperation, agriculture, forestry and water conservancy departments should strengthen industry guidance, township departments should strengthen territorial management, development and reform departments should strengthen project audit guidance, financial departments should timely allocate project funds, and national tax departments should improve tax payment services and implement preferential policies for agriculture-related taxes. At the same time, strengthen departmental information sharing, reduce the burden of farmers' professional cooperatives, and promote the healthy development of farmers' professional cooperatives.