谨防用收购业务专用发票偷税罗国祥龚桂铭新税制实施后，增值税一般纳税人购进免税农业产品，经税务机关批准使用收购业务专用发票，可以按发票注明的价款按１０％的扣除率汇算抵扣进项税额，所以说收购业务专用发票在抵扣税款上具有与增值税专用发票相同的作用。基于企业... Beware of tax evasion by special invoice for acquisition of business Luo Guoxiang Gong Guiming After the implementation of the new tax system, the general taxpayers of value added tax purchase tax-exempt agricultural products, and the tax authorities approve the use of special invoices for the acquisition of business, they can be calculated at the deduction rate of 10% Deductible input tax, so that the purchase of business-specific invoices in the tax deduction with VAT invoices have the same effect. Based on business ...