摘要:采購是在市場經濟條件下，在商品的流通過程中各企業單位以及個人為了獲取商品的渠道，價格，數量，時間等進行預測，抉擇，把貨幣資金轉化為商品的交易過程。具有明顯的商業性。因此容納此商業性行為的整體環境統稱采購環境。

　　　稅收政策的改革對于現行農產品的采購環境有著巨大的影響，隨著市場經濟體制改革的逐步深化和完善，稅收政策導向對經濟增長的影響越來越大，利用稅收優惠政策促進農業采購的發展責無旁貸，而且稅收優惠影響了采購技術的進步。加快了農產品采購制度發展，稅收優惠政策則具有明顯的促進作用。

關鍵詞  市場經濟；資金轉化；商業性；基礎經濟環境

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.