我国现行税收政策规定,对购进农产品可凭借收购发票按买价的13%抵扣进项税款。这是我国在农业生产环节尚未征收增值税的情况下为使抵扣链条相对完整而作出的特殊规定,实际上是增值税税制向农业环节的一个延伸。在对农产品收购企业的税收管理中,我们常有这样的思维定式,即有农产 China’s current tax policy stipulates that the purchase of agricultural products by virtue of acquisition invoices according to the purchase price of 13% of the input tax deduction. This is a special provision made by China to make the deduction chain relatively intact in the case that agricultural production has not yet been subject to VAT. In fact, it is an extension of the VAT system to the agricultural sector. In the tax management of agricultural product acquisition companies, we often have such a mindset, that is, there are agricultural