按照工商统一税条例(草案)的规定,工业企业生产的产品,在产品销售后,以销售收入的金额直接乘税率,计算应纳税额;农产品采购单位,在采购农产品以后,以采购所支付的金额直接乘税率,计算应纳税额。正确认识和认真执行税法规定的计税方法,对于正确贯彻执行税收政策法令,保证完成税收任务,是有重要意义的。现在,我想就征税规定中的工、农产品的计税问题谈 In accordance with the provisions of the Industrial and Commercial Uniform Tax (Draft) Regulations, the products produced by industrial enterprises shall be taxed directly at the amount of sales revenue after the products have been sold, and the amount of tax payable shall be calculated on the basis of the amount of sales revenue. The agricultural purchasing units, after purchasing agricultural products, The amount directly by the tax rate, calculate the amount of tax payable. To correctly understand and conscientiously implement the tax methods stipulated in the tax law is of great significance to the correct implementation of the tax policy and decrees and the assurance of completing the tax tasks. Now, I would like to talk about the taxation of work and agricultural products in the tax provisions