近日，财政部、国家税务总局联合下发《关于在部分行业试行农产品增值税进项税额核定扣除办法的通知》（财税[2012]38号），通知规定自2012年7月1日起，以购进农产品为原料生产销售液体乳及乳制品、酒及酒精、植物油的增值税一般纳税人，纳入农产品增值税进项税额核定扣除试点范围，其购进农产品无论是否用于生产上述产品，增值税进项税额均按照《农产品增值税进项税额核定扣除试点实施办法》的规定抵扣。
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