读《山东税务纵横》2002年第5期载《进项税额抵扣存在的问题及建议》一文(以下简称《建议》)，笔者对文中提到的当前税款抵扣中存在的一些问题多数表示赞同，只就“棉花按13%抵扣进项税额不合理”一项，谈一下自己的理解。《建议》说，根据国税发(1999)136号通知精神“自1999年 Reading “Shandong tax aspect” in 2002 No. 5 “input tax credit problems and suggestions” article (hereinafter referred to as “recommendations”), the author mentioned in the text of the current tax credit most of the problems that exist Endorsed, just “cotton by 13% deductible input tax unreasonable” a talk about your understanding. “Proposal” says that according to Guoshuifa (1999) No. 136 notice spirit "since 1999