2004年3月,湖北省荆门市国税局稽查局对一家棉花购销及加工企业进行税收检查,结论是:税金倒挂。通过对应缴税金的剖析,反映出现行农副产品购销及加工税收政策设计的缺陷。一、检查实证某公司是一家私营有限责任公司,2002年9月取得增值税一般纳税人资格,从事棉花收购、加工及销? March 2004, Jingmen City, Hubei Province IRS Inspection Bureau of a cotton buying and selling and processing enterprises for tax inspection, the conclusion is: tax upside down. According to the analysis of the corresponding tax payment, it reflects the defects in the design of the purchase and sale of agricultural by-products and processing and taxation policies. First, check the evidence A company is a private limited liability company, in September 2002 to obtain the general taxpayer VAT qualifications, engaged in cotton acquisition, processing and marketing?