2. Since September 65438, 2065438, the tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning can consult with the financial departments at the same level, according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Trial Implementation of the Approved Deduction Method for the Input Tax of Agricultural Products Value-added Tax in Some Industries (Caishui [2065438+02] No.38), annex 1.
3. Pilot taxpayers can use input-output method, cost method, reference method and other methods to calculate VAT input tax.
Legal basis: "Implementation Measures for the Pilot Project of Verification and Deduction of Input Tax of Agricultural Products VAT" IV. Verification method of input tax of agricultural products VAT (1) If a pilot taxpayer produces goods with purchased agricultural products as raw materials, it can verify the input tax of agricultural products VAT according to the following methods:
1. Input-output method: determine the purchase amount of agricultural products (hereinafter referred to as the unit consumption of agricultural products) with reference to national standards and industry standards (including industry recognized standards and industry average consumption values).
The input tax amount allowed to be deducted in the current period of agricultural product value-added tax shall be calculated according to the unit consumption of agricultural products, the quantity of commodities sold in the current period, the average purchase unit price of agricultural products (including tax, the same below) and the deduction rate of agricultural product value-added tax (hereinafter referred to as the deduction rate). The formula is:
VAT input tax of agricultural products allowed to be deducted in the current period = consumption quantity of agricultural products in the current period × average purchase unit price of agricultural products × deduction rate /( 1+ deduction rate)
Consumption of agricultural products in this period = quantity of goods sold in this period (excluding the quantity of goods produced by purchasing semi-finished products other than agricultural products) × unit consumption of agricultural products.
If a single agricultural raw material is used to produce a variety of commodities or a variety of agricultural raw materials are used to produce a variety of commodities, the current consumption and average purchase unit price of agricultural products shall be collected and distributed in a reasonable way.
The average purchase unit price refers to the average purchase price of agricultural products at the end of the period, excluding the freight paid separately except the purchase price and the finishing expenses before warehousing. Calculation formula of average purchase price at the end of the period:
Average purchase price at the end of the period = (quantity of agricultural products in inventory at the beginning × average purchase price at the beginning+quantity of agricultural products purchased in the current period × purchase price at the current period)/(quantity of agricultural products in inventory at the beginning+quantity of agricultural products purchased in the current period)