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qian xi nong chan pin jin xiang shui e jia ji kou chu de cai shui chu li
Author(s): 
Pages: 75-78
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  农产品生产领用基本抵扣率加计扣除率;
Abstract: 为实现"维持原扣除力度不变"的政策目标,国家税务总局于2017年5月23日发布公告,调整了相关增值税纳税申报表,对生产销售或委托受托加工17%税率货物的购进农产品,规定可按2%加计扣除进项税额。但是,该公告对加计扣除计算公式的解释、加计扣除计算标准的确定、加计扣除业务相关会计处理等未给予明确、详细的规定,这不仅会影响对政策的具体操作,也会影响政策目标的实现。
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