对以免税农业产品为原料加工的工艺品行业给予税收优惠,是国家运用税收手段促进农民增收、扶持“三农”的做法,但由于农产品收购凭证可抵扣增值税进项税额,工艺品行业的税收管理具有一定的复杂性。本文结合近年来的税收实践,对工艺品行业税收管理存在的问题及相关对策进行探讨。 Tax concessions are given to the handicrafts industry that uses processed agricultural products as a raw material for tax exemption. It is a practice for the state to use tax measures to increase peasants’ income and support agriculture, rural areas and farmers. However, due to the purchase of agricultural products, deductible input VAT, Has some complexity. In this paper, tax practice in recent years, handicraft industry tax management problems and related countermeasures are discussed.