General taxpayers receive VAT invoices when purchasing loans or services. There are two situations in which the input tax can be deducted, namely, the VAT invoice for agricultural product sales and the VAT invoice for toll roads. 1. Revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or receiving taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax. The following input taxes are allowed to be deducted from the output tax: (3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated on the purchase invoices or sales invoices of agricultural products. Input tax calculation formula: input tax = input price × deduction rate 2. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Notice, Notice of the Ministry of Finance on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Attachment 1: Implementation Measures for the Pilot Reform of Business Tax to VAT: Attachment1:Implementation Measures for the Pilot Reform of Business Tax to VAT Article 25 The following input taxes are allowed to be deducted from the output tax: (3) Except for obtaining VAT for purchasing agricultural products. The formula is: input tax = input price × deduction rate. The agricultural product sales invoice mentioned above is the general VAT invoice. 3. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Related to VAT Deduction of Toll Roads (Cai Shui [20 1 6] No.86):1. The road, bridge and gate tolls paid by general VAT taxpayers are temporarily based on the obtained toll invoices (excluding financial bills, the deductible input tax is calculated according to the following formula: expressway toll deductible input tax = expressway toll invoice ÷( 1+3%)×3% first-class highway, second-class highway, bridge and gate toll deductible input tax = first-class highway, second-class highway, bridge and gate toll invoice \. II. This notice will be implemented from August 20 16 1 day, and the stop time will be notified separately.