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现行农产品税收管理政策规定,对农民以及从事农业生产的单位和个人销售的自产农产品免征增值税,外购农产品销售则属征税范围,并对农产品购销企业(一般纳税人,下同)购进免税农产品实行准予抵扣进项税额的政策。但这一政策在具体征管工作中不仅难以执行,甚至在一定程度上产生了制约农产品流通运销的负面作用。
The current agricultural products tax administration policy stipulates that the production of agricultural products sold by farmers and units and individuals engaged in agricultural production is exempt from value-added tax and that the sales of purchased agricultural products belong to the scope of taxation, and the purchase and sale of agricultural products (general taxpayers, the same below) The purchase of tax-free agricultural products to implement the policy of deductible input tax. However, this policy is not only difficult to implement in the specific collection and management work, but even to a certain extent, it has the negative effect of restricting the circulation and distribution of agricultural products.