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增值税一般纳税人购进免税农产品,可开具农产品收购发票并按收购发票注明的价款和13%的扣除率计算抵扣进项税的政策,使农产品收购发票成为重要的进项税抵扣凭证,该政策为减轻农产品收购企业的税收负担,促进我国农产品流通转化起到了的显著作用,但农产品收购凭证采取购进申报抵扣,没有任何认证约束,成为增值税抵扣凭据管理中的特例,在实际工作中的税收问题日益突出,成为税收管理中的一大焦点和难点问题。
VAT general taxpayers to buy tax-free agricultural products, agricultural products can be issued invoices and purchase invoices specified invoice price and 13% deduction rate calculation of input tax policy, the purchase of agricultural products invoices become an important input tax deduction certificate, This policy has played a significant role in alleviating the tax burden of agricultural products purchasing enterprises and promoting the circulation of agricultural products in our country. However, the purchase certificate of agricultural products has been offset by purchase declaration without any certification constraints and has become a special case in the management of VAT deduction certificates. The tax problems in the actual work have become increasingly prominent, becoming a major focus and difficult issue in tax administration.