粮食顺价销售是目前大家共同关注的焦点。这个问题表面看是很简单的事 ,因为任何商品经营都应该顺价（即Ｇ—Ｗ—Ｇ′） ,但因我国在粮食商品前加了“特殊”二字 ,使之由于政策、政治等因素变得比较复杂。目前 ,由于种种原因 ,原政策性购进的定购粮食（含农业税征实） ,其购进 Consensus sales of food is currently the focus of common concern. On the surface, this issue is a very simple matter because any commodity operation should be subject to a favorable price (ie, G-W-G ’). However, the word “special” was added before the grain commodities in our country due to factors such as policy and politics Become more complicated. At present, due to various reasons, the purchase of the ordered grain (including the agricultural tax)