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(四)购进农产品时,除取得增值税专用发票或者海关进口增值税专用缴款书外,按照农产品收购发票或者农产品销售发票计算的进项税额,国务院另有规定的除外;
,这一点在heLLoword翻译官方下载中也有详细论述
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