为减轻农民税收负担，我国目前对农业生产者销售自产农产品采取了免征增值税的政策。同时，为保持增值税抵扣链条的完整，国家先后出台了下一环节的生产经营者可凭收购发票或普通发票计算抵扣农产品进项税额的规定。这些政策对平衡税负发挥了一定作用，但在执行过程中也发现了 In order to reduce the tax burden on peasants, our country now adopts a policy of exempting value-added tax from the agricultural producers’ sales of their own agricultural products. At the same time, in order to maintain the integrity of the VAT deduction chain, the state has promulgated the provisions of the next step that the production operator can calculate the input tax of agricultural products by purchasing the invoice or ordinary invoice. These policies have played a certain role in balancing the tax burden but were also found during the implementation process