浅析增值税销项纳税率高于进项抵扣税率的影响何仁兵《增值税暂行条例》第二条规定：纳税人销售货物，税率分别为１７％和１３％，农副产品按１３％计提销项税。《条例》第八条又规定：购进农业产品准予接买价１０％计算进项抵扣税额。也即从事农副产品收购业务的纳税人，... Analysis of VAT tax items higher than the entry tax rate of impact He Renbing “Value Added Tax Provisional Regulations,” the second article: taxpayers selling goods, tax rates were 17% and 13%, 13% of agricultural and sideline products sold Taxes. Article 8 of the “Regulations” further stipulates that the purchase of agricultural products shall be accepted with a deduction of 10% of the purchase price. That is, taxpayers involved in the acquisition of agricultural and sideline products, ...