一、对若干农业生产资料继续免征增值税在没有新的政策规定之前,对下列货物在1997年底以前免征增值税的政策在1998年继续执行:(1)饲料。(2)农膜。(3)批发和零售的种子、种苗、化肥、农药、农机。二、对平销行为应征收增值税近期以来,在商业经营活动中出现了大量的平销行为,即生产企业以商业企业经销价或高于商业企业经销价的价格进行销售,生产企业则以返还利润等方 I. Continued Exemption of Value-added Tax on Certain Agricultural Materials Before the new policy was introduced, the policy of exemption of value-added tax for the following goods by the end of 1997 was continued in 1998: (1) Feed. (2) plastic sheeting. (3) wholesale and retail of seeds, seedlings, fertilizers, pesticides, agricultural machinery. Second, the sales tax should be levied Pingliang Recently, a large number of commercial sales activities in the flat-market behavior, that is, the production of commercial enterprises to sell or higher than the sales price of commercial enterprises selling prices, manufacturers are based on Return the profits and other parties