一、农产品收购加工企业税收管理中存在的主要问题收购发票管理方面。一是擅自扩大开具范围。对一些不该开具收购发票的购进货物行为开具发票,借此多抵扣进项税额,造成税款流失。二是擅自扩大收购对象。实际操作中,收购加工企业直接向农业生产者收购比例较小,很大一部分与中间商进行交易。一些企业即使可以取得销售方开具的发票,也不向对方索取,从而 First, the acquisition of agricultural products processing tax management of the main problems in the purchase invoice management. First, unauthorized expansion of the scope. Some invoices should not be issued for purchases of goods that should not be issued for purchase invoices, so as to deny more input tax and cause tax losses. Second, expand the acquisition without authorization. In practice, acquisitions and processing enterprises directly acquire smaller share of agricultural producers, and a large part of them trade with middlemen. Even if some companies can obtain the invoice issued by the seller, nor ask each other, thus