目前在收购凭证的增值税进项税额抵扣上存在着较为严重的税收流失问题。税法规定 :购进免税农业产品 ,取得经主管税务机关批准使用的收购凭证和普通发票 ,准予按买价１０ %的扣除率计算进项税额予以抵扣 ;从事废旧物资经营的增值税一般纳税人收购的废旧物资 ,根据经主管税务机? At present, there is a serious tax loss problem in the deduction of the VAT input tax on the acquisition certificate. The tax law stipulates that the purchase of tax-exempt agricultural products shall be subject to the acquisition vouchers and ordinary invoices approved by the competent taxation authorities and be allowed to be deducted from the input tax at a deduction rate of 10% of the purchase price. The value-added tax Of waste materials, according to the competent tax machine?