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现时的国有农场呈现着多种经营方式并存的经营格局，于此相连形成了各经营主体多渠道销售粮食的复杂局面．这无疑提出了增值税缴纳与否的现实问题，本文依据有关法规陈述己见．
At present, the state-owned farms present a pattern of management in which a variety of management modes coexist, forming a complex situation in which various management entities sell food in multiple channels. This undoubtedly put forward the practical problems of VAT payment or not. This article has already stated according to relevant laws and regulations.