当前涉及“三农”(农业、农村、农民)的税收优惠政策有很多,如农业生产者销售自产的农产品、部分农业生产资料、符合条件的粮食和食用植物油、农民专业合作社、流通环节的蔬菜及鲜活肉蛋产品增值税的免征,适作低税率农产品、购进农产品增值税进项税额13%抵扣、植物油等三类产品的核定抵扣等等。这些税收政策在扶持“三农”发展过程中,发挥了十分积极的作用,减 Currently there are many preferential tax policies concerning agriculture, rural areas and farmers (such as agricultural producers selling their own agricultural products, some agricultural means of production, eligible grain and edible vegetable oils, farmer cooperatives, and distribution The exemption of value-added tax on vegetables and fresh meat and egg products at the link will be suitable for low-tax agricultural products, a 13% deduction of VAT on purchased agricultural products and a deductible of three types of products such as vegetable oil. These tax policies have played a very active role in supporting the development of “agriculture, rural areas and farmers”