纳税人购进用于生产销售13%税率货物的农产品应按照多少的扣除率计算进项税额-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	纳税人购进用于生产销售13%税率货物的农产品应按照多少的扣除率计算进项税额
释义	法律主观：扣除率是11%。一般纳税人购进免税农产品，可以按照11%扣除率计算抵扣进项税额。但是，如果一般纳税人购进免税农产品，加工后的产品适用税率是17%的，按照13%计算抵扣进项税额。《增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、修理修配劳务（以下简称劳务），销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
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