1.统一城乡增值税制度。建议对农产品加工企业率先实行消费型增值税改革,对农产品加工企业购进机械设备等固定资产按17%的普通税率抵扣其增值税进项税额。在率先实行消费型增值税的基础上,对农产品加工企业,不再区分是否加工农业初级产品,统一按13%低税率缴纳增值税。对有自主 1. Unified urban and rural VAT system. Proposed agricultural products processing enterprises take the lead in the implementation of consumer VAT reform, agricultural products processing enterprises purchase machinery and equipment and other fixed assets by 17% of the general tax rate deduction of its VAT input tax. On the basis of taking the lead in implementing the consumption-type VAT, the agricultural product processing enterprises will no longer differentiate whether to process agricultural primary products and uniformly pay the VAT at a low rate of 13%. Right autonomy