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随着市场经济的深入发展和新税制的正常运行，制药企业中出现了不少需要加强管理的税务问题。一 农产品收购凭证方面存在的问题 制药企业的原材料大都为草药及其它植物，这些植物需要到农民手中散量收购。制药企业给农民开出的收购凭证构成了企业的主要进项税金，而收购凭证这?
With the deepening of the market economy and the normal operation of the new tax system, there have been many tax issues in the pharmaceutical industry that need to be strengthened. Problems with a takeover certificate for agricultural products Most of the raw materials for pharmaceutical companies are herbs and other plants that need to be acquired in bulk by farmers. Pharmaceutical companies to the farmers out of the purchase certificate constitutes the main input tax, and the acquisition of this certificate?