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近日接到部分地区询问，财政部、国家税务总局财税［２００２］１２号通知下发后，增值税一般纳税人向小规模纳税人购买农产品应如何确定进项税抵扣率。现明确如下：增值税一般纳税人向小规模纳税人购买农产品，可按照财政部、国家税务总局《关于提高农产品进项税抵扣率的通知
Recently received some inquiries, Ministry of Finance, State Administration of Taxation Caishui [2002] No.12 notice issued, the general taxpayers to small-scale taxpayers to buy agricultural products should be how to determine the input tax deduction rate. Now clear as follows: VAT general taxpayers to small-scale taxpayers to buy agricultural products, according to the Ministry of Finance, State Administration of Taxation "on raising agricultural products input tax deduction rate notice