财税[2012]38号关于农产品定额扣除法从2012年7月1日起,已经执行近3年,着实解决了农产品如实抵扣进项税额,防范农产品虚开发票,完善农产品抵扣制度等。本文就这一办法实施背景、定额扣除法的运用,促进企业各部门的沟通协调能力进行简要的阐述。 From December 1, 2012, Cai Shui [2012] No. 38 has implemented the quota deduction method for agricultural products for nearly three years and has actually solved the issue of the deductible input tax on agricultural products, prevented fake invoices on agricultural products, and improved the deductible agricultural products system. In this paper, the implementation background of this approach, the use of quota deduction, to promote the communication and coordination of various departments of enterprises a brief exposition.