《增值税暂行条例》第八条规定:“购进免税农业产品准予抵扣的进项税额,按照买价和百分之十的扣除率计算,进项税额计算公式为:进项税额=买价×扣除率。”同时,《增值税暂行条例实施细则》第十七条、财政部、国家税务总局[1994]财税字第026号文件、国税发[1994]122号文件对农产品抵扣范围、凭 Article 8 of the Provisional Regulations on Value-added Tax stipulates: “Input tax on agricultural products purchased for tax exemption is calculated on the basis of the purchase price and the deduction rate of 10%. The input tax amount is calculated as: input tax = purchase price × deduction Rate. ”Meanwhile, Article 17 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, the scope of deductibility of agricultural products by the Ministry of Finance, the State Administration of Taxation [1994] Cai Shui Zi No. 026 and Guo Shui Fa [1994] No. 122