(2) Agricultural cooperatives, farmers and nursery companies sell their own trees, seedlings and saplings, and issue zero-tax VAT general invoices to the buyers or agricultural product purchase invoices.
Taxpayers issue purchase invoices through the new system, and the system automatically prints the words "purchase" in the upper left corner of the invoice.
(3) A trading company or intermediary engaged in the sale of seedlings, trees and saplings and qualified as a general taxpayer buys seedlings, trees and saplings, and the VAT amount indicated on the special VAT invoice is used as the input tax amount to offset the VAT output tax amount.
(4) Purchase seedlings, trees and saplings from small-scale taxpayers, and small-scale taxpayers will issue special VAT invoices to the local tax authorities.
(5) Invoicing methods for purchasing seedlings, trees and saplings from farmers: First, the purchase invoices for agricultural products must be purchased from the State Taxation Bureau where the farmers are located with the purchase contracts signed with farmers and farmers' ID cards, and issued to farmers; The second is to require individual agricultural producers to open ordinary invoices on behalf of their local tax authorities.