从2002年1月1日起，购进免税农产品准予抵扣的进项税额，扣除率从10%提高到13%，提高了3个百分点，加上购进免税农产品所使用的经税务机关批准的收购凭证存在较大漏洞，因而加强对购进免税农产品进项税额抵扣的管理成为当务之急。在进项抵扣上，购进免税农产品所使用的收购凭证 From January 1, 2002 onwards, the amount of input tax allowed for deductible purchase of agricultural products for tax exemption increased from 10% to 13%, an increase of 3 percentage points. In addition, tax authorities that purchased tax-exempt agricultural products used approved tax authorities There is a big loophole in the purchase certificate, and therefore strengthening the management of the tax deduction for the purchase of tax-exempt agricultural products has become a top priority. In the input offset, the purchase of tax-free agricultural products used in the purchase certificate