一、农产品经营加工企业存在的税收问题(一)销售者是经营者转售还是生产者出售自产的初级农产品难以准确界定。我们忻州市农产品产销量较大,但生产方式仍是一家一户,户均产量较小,销售主要采用由运销大户分散收购集中销售的方式,这种购销形式已超出自产自销的范畴。由于税务机关对收购企业收购的农产品是否确系销售人自产自销 First, the tax problems of agricultural products processing and processing enterprises (a) whether the seller is the operator resale or the production of agricultural products for sale by the primary agricultural products can not be accurately defined. We Xinzhou City, larger production and sales of agricultural products, but the production is still a family of one, average per capita output is small, mainly by the sale of large sales diversified acquisition of centralized sales, this form of purchase and sale has exceeded the scope of production for sale. As the tax authorities on the acquisition of agricultural products acquired by the company is indeed sales of self-production sales