近年来,农产品电商企业加速发展,电商税收的征管也正逐步加强。农产品的税收征管和税收优惠政策条目繁多,文章从税收角度对农产品电商企业经营模式进行了分类,并对其应承担的纳税义务进行了梳理,在此基础上对常见的涉税风险点进行了分析,有利于农产品电商企业合理进行税务规划,减少纳税风险,充分享受税收优惠政策。 In recent years, agricultural electricity supplier business accelerated the development of electricity supplier tax collection is also gradually strengthened. Tax collection of agricultural products and preferential tax policies are numerous. The article classifies the business models of agro-products e-commerce enterprises from the angle of taxation and sorts out the tax liability that they should bear. On the basis of this, it makes common tax-risk points The analysis is conducive to agricultural electricity suppliers reasonable tax planning, reduce tax risk and fully enjoy preferential tax policies.