According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Printing and Distributing the Notes on the Taxation Scope of Agricultural Products (Caishuizi [1995] No.52), agricultural products refer to the primary products of various animals and plants produced by planting, breeding, forestry, animal husbandry and breeding. In addition to listing the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture, it is also necessary to pay special attention to the following three points: (1) Goods that are "also within the tax scope of this goods" are agricultural products. (2) Goods that are "not within the tax scope of this goods" are not agricultural products. (three) the goods mentioned in the note that have undergone simple processing procedures are still agricultural products.

Goods belonging to agricultural products shall be handled according to different situations: (1) If special VAT invoices are obtained from agricultural products purchased by general taxpayers, the tax amount of the special invoices issued by them shall be deducted. (2) If the imported agricultural products have obtained the special payment book for customs import value-added tax, the tax amount issued by the payment book shall be deducted. (3) If agricultural products are purchased from small-scale taxpayers (including agricultural production units) and sales invoices of agricultural products are obtained, the input tax shall be deducted according to the calculation formula specified in the annex 1 of document Caishui [2065438+06] No.36. (4) If agricultural products are purchased from agricultural producers (farmers) and invoices for the purchase of agricultural products are issued by themselves, the input tax shall be deducted according to the calculation formula in the annex 1 of document Caishui [20/kloc-0] No.36.

If the goods do not belong to agricultural products, then if the obtained VAT deduction voucher does not conform to laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the input tax shall not be deducted from the output tax.

The second step is to pay attention to duty-free agricultural products in circulation.

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 Issues Concerning Exemption from Value-added Tax in Vegetable Circulation (Caishui [201]137) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Exemption from Value-added Tax in Some Fresh Meat and Eggs in Circulation (Caishui [20 12]75), Buying vegetables and some fresh meat and eggs from these commercial taxpayers can only obtain ordinary invoices, that is, agricultural product sales invoices, but this agricultural product sales invoice cannot be used as a voucher to deduct the input tax, that is to say, the input tax of the above agricultural products cannot be deducted. Unless the seller's taxpayer waives the tax exemption and issues a special VAT invoice or an agricultural product sales invoice, the input tax can be deducted when purchasing agricultural products.

Third, don't misunderstand the special provisions on agricultural products.

Many taxpayers quoted the "Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Value-added Tax on Bamboo, Bamboo awn, Rattan and Willow Blanks Woven by Farmers" (Guoshuihan [2005] No.56), saying that "farmers produce or buy bamboo, awn, rattan, lath, etc., and then simply weave them into bamboo or bamboo awn, rattan and willow mixed blanks by hand", and the input tax can be deducted when purchasing these goods. In fact, they neglected that the application object stipulated in the document is "bamboo enterprises". In other words, this document has nothing to do with other enterprises except bamboo production and operation enterprises. Therefore, taxpayers should not be arrogant.