摘要:采购是在市场经济条件下，在商品的流通过程中各企业单位以及个人为了获取商品的渠道，价格，数量，时间等进行预测，抉择，把货币资金转化为商品的交易过程。具有明显的商业性。因此容纳此商业性行为的整体环境统称采购环境。

　　　税收政策的改革对于现行农产品的采购环境有着巨大的影响，随着市场经济体制改革的逐步深化和完善，税收政策导向对经济增长的影响越来越大，利用税收优惠政策促进农业采购的发展责无旁贷，而且税收优惠影响了采购技术的进步。加快了农产品采购制度发展，税收优惠政策则具有明显的促进作用。

关键词  市场经济；资金转化；商业性；基础经济环境

Abstract:Procurement is under the condition of market economy, each enterprise in the process of commodity circulation channels of units and individuals in order to get the goods, price, quantity, time and so on to make predictions, decisions, put money into commodities trading process. Has obvious commercial. So hold the commercial behavior of the overall environment is generally referred to as the purchasing environment. 

　　　The reform of the tax policy for the current environment has a great influence on the procurement of agricultural products, with the gradually deepening of the market economic system reform and improvement of the tax policy orientation impact on economic growth is more and more big, the use of preferential tax policy, promote the development of agricultural procurement responsibility and tax incentives affected the purchasing technical progress. Accelerate the development of the agricultural products procurement system, tax revenue preferential policy has obvious promoting effect 

Keywords  Under The Condition Of Market Economy  Obvious Commercial  Purchasing Environment.