Promotion of Fruit Product Processing

Abstract

The purposes of the research were 1) to investigate concepts, theories, and principles concerning the promotion of fruit product processing, (2) to analyze the promotion of fruit product processing in Thailand compared to foreign countries, and (3) to establish a model for the promotion of fruit product processing. The data were collected on the problems regarding the promotion of fruit product processing for bringing an important issue in the promotion of fruit product processing.

          The results found that (1) the Revenue Departmental Order No. Por 28/2535 on the sale of agricultural products in Section 81(1)(a) of the Revenue Code has stipulated the sale of agricultural products in the Kingdom containing additives, preservatives, or other substances and food products existing in the form of fresh agricultural products, being preserved to prevent from spoilage during transport, or being preserved to prevent from spoilage of retailing or wholesaling, not be exempted from the value-added tax, (2) the Revenue Departmental Order No.Por 28/2535 has led the fruit product processing not to be exempted from the value-added tax, (3) this was considered as an increase of tax burdens of the farmers and inconsistency with government’s intent to promote the fruit product processing among Thai farmers during the period of having a large amount of fruits in the market and exceeding needs of the consumers.      

          Therefore, in order to promote the fruit product processing among Thai farmers, it is advisable to propose the exemption of the value-added tax on the fruit product processing and the government to establish the policy for promoting the fruit product processing.