一、农业产品增值税管理存在的问题1.征免难于甄别，税务机关疲于应付。现行《中华人民共和国增值税暂行条例》规定：农业生产者销售的自产农业产品免征增值税。这个规定有两方面，一是自产才能免征，二是农产品才能免征。后者较易掌握，也很明确，难就难在前者。农业产品的销 First, the problems of VAT management of agricultural products 1 levy difficult to identify, tax authorities tired of dealing with. The current “Provisional Regulations of the People’s Republic of China on Value-added Tax” stipulates that agricultural products sold by agricultural producers shall be exempt from VAT. There are two aspects to this regulation: first, self-production can be exempted; second, agricultural products can be exempted. The latter is easier to grasp, is also very clear, difficult in the former difficult. Sales of agricultural products