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购进农业产品抵扣税款应注意的问题□黄辉国家为了减轻农民负担，扶持农业的发展，对直接从事植物的种植、收割和动物的饲养、捕捞的单位和个人销售的自产农业产品予以免征增值税。《中华人民共和国增值税暂行条例》第八条规定：购进免税农业产品准予按照买价依１０％扣除...
Issues Requiring Attention in the Tax Credits for Purchasing Agricultural Products □ In order to reduce the burden on farmers and support the development of agriculture, the Huang Hui State, for the production of self-produced agricultural products directly engaged in the cultivation and harvesting of animals and the breeding and fishing of animals and individuals To be exempt from value-added tax. Article 8 of the Provisional Regulations of the People’s Republic of China on Value Added Tax states that the purchase of tax-exempt agricultural products shall be deducted according to 10% of the purchase price ...