长期以来,我国对农业、农村、农民均实行很优惠的税收政策,税法中也有很多减免税条款规定,而且也确实让“三农”享受到不少实惠。同样,自1994年增值税改革以来,就明确规定对自产自销初级农产品实行免税政策,同时对购买方(一般纳税人)实行凭普通发票按价款10%计算进项税额的政策 For a long time, China has adopted a very favorable taxation policy on agriculture, rural areas and peasants. There are also many provisions on tax relief in the tax law, but it also really benefits the “three rurals”. Similarly, since the VAT reform in 1994, it has been clearly stipulated that a policy of exemption from tax on primary agricultural products produced and sold for sale shall be stipulated and a policy of calculating the input tax on the purchaser (general taxpayer) by 10% of the price by ordinary invoices