从税收政策执行角度看农产品增值税征收管理的优化_参考网
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根据政策可知，收购环节开具农产品收购发票或取得农产品销售发票免征增值税需要同时满足“农业生产者”“自产”“农产品”三个条件。 尽管在《增值税暂行条例实施细则》第三十五条和《农产品征税范围注释》（财税字〔1995〕52号印发）对农业生产者和农产品作出明确的解读与说明。 然而在实际征管中，自产自销农户与从事农产品二次加工农户在实务工作中界限较为模糊，免税农产品通常难以确定是农业生产者直接销售还是通过中间商销售。 同时，由于农产品行业经营主体多元化，除传统农户、农业企业之外，还有各类农民专业合作社等视同农业生产者的免税主体。
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