钾肥是属于免税货物,氯化钾是钾肥中的一种。氯化钾(工业钾盐)是一种特殊的肥料,既可作化肥,又可作工业原材料。本案3家公司为了各自的利益,采取违法手段,在增值税专用发票上大做“文章”。本文提出,为了使增值税这根链条不致断裂,避免重复征税,国家可否对这类产品实行先征后返的政策,同时加强民政福利企业的管理等。 Potash is a duty-free goods, potassium chloride is one of the potash. Potassium chloride (industrial potassium salt) is a special fertilizer, both as fertilizer, but also for industrial raw materials. The three companies in this case, for their own interests, took the illegal means and made “articles” on special VAT invoices. This paper proposes that in order to make the chain of value added tax without rupture and to avoid double taxation, whether the state can implement the policies of preemptive return on such products and at the same time strengthen the management of civil welfare enterprises.