基层粮食企业交纳增值税应注意的几个问题尤明立增值税应纳税额的计算，首先区别企业是一般纳税人还是小规模纳税人。一般纳税人的优惠主要有：（１）直接收购按规定抵扣进项税；（２）从批发单位购货有资格索取专用发票；（３）有利于大购大销和与全国大客户联网；（４）... Several issues that should be paid attention to by the grain-processing enterprises at the grass-roots level for value-added tax In particular, the calculation of the amount of tax payable on value added tax differs from that of the general tax payer or the small-scale tax payer. General taxpayers’ offers mainly include: (1) direct purchase deductible input tax according to the regulations; (2) purchase of special invoices from wholesaler units; (3) favorable purchase of large sales and networking with large customers nationwide; (4) ...