Real estate enterprises in the development process, buy a lot of flowers and trees for landscape engineering, flowers and trees belong to agricultural products, and there are four situations in which the purchase of seedlings is deducted from the input tax:

1. The purchase of agricultural products from general taxpayers shall be deducted from the output tax according to the VAT amount indicated on the obtained special VAT invoice.

2. The imported agricultural products shall be deducted from the output tax according to the VAT amount indicated in the special payment book for customs import VAT.

3. The purchase of agricultural products shall be deducted from the output tax by farmers, agricultural cooperatives and small-scale taxpayers according to the purchase price of agricultural products and the deduction rate 13% indicated on the obtained sales invoices.

4. When purchasing agricultural products from farmers, the input tax calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoice issued by the purchasing unit shall be deducted from the output tax.

It is an important thing for real estate enterprises to purchase seedlings to deduct input tax. Considering the characteristics of agricultural products acquisition and acquisition, there are many and scattered farmers. From the conclusion of the contract to the payment of funds, from the issuance of invoices to the tax payment certificate, from the tax exemption certificate to the identity certificate of the purchasing unit, every work must be put in place.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 10 The input tax amount of the following items shall not be deducted from the output tax amount: purchased goods or taxable services used for non-VAT taxable items, tax-free items, collective welfare or personal consumption.

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant policies of degenerate VAT rate

Taxpayers purchasing agricultural products shall deduct the input tax in accordance with the following provisions:

(1) Except as provided in Item (2) of this article, if a taxpayer purchases agricultural products and obtains a special VAT invoice or a special customs import VAT payment book issued by a general taxpayer, the VAT indicated in the special VAT invoice or the special customs import VAT payment book shall be regarded as the input tax; Where a special VAT invoice is obtained from a small-scale taxpayer who pays VAT at the rate of 3% according to the simple tax calculation method, the input tax amount shall be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%; If an agricultural product sales invoice or purchase invoice is obtained (issued), the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice.

(2) During the pilot period of changing business tax to value-added tax, the original deduction of the tax rate of 17% for the agricultural products produced and sold by taxpayers or purchased by entrusted processing goods remains unchanged.

(three) continue to promote the agricultural product input tax deduction pilot. If the taxpayer has implemented the approved deduction of agricultural product input tax, it will still be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Launching the Pilot Project of Approved Deduction of Agricultural Product Input Tax in Some Industries (Caishui [2012] No.38) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Pilot Industry Scope of Approved Deduction of Agricultural Product Input Tax (Caishui [20 13]), The deduction rate stipulated in Item (2) of Article 4 of the Pilot Implementation Measures for Approved Deduction of Agricultural Products Input Tax (Cai Shui [2012] No.38) is adjusted to11%; The deduction rate specified in item (3) shall be adjusted according to items (1) and (2) of this article.

(4) Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs exempted from VAT policy from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.

(5) Where a taxpayer purchases agricultural products for production and sales or entrusts processing of goods and other goods and services with the tax rate of 17%, it shall separately calculate the input tax for production and sales of agricultural products or the input tax for goods and other goods and services with the tax rate of 17%. If it is not accounted for separately, the input tax shall be calculated uniformly according to the value-added tax amount indicated in the special VAT invoice or the special customs import VAT payment book, or according to the purchase price and deduction rate 1 1% of agricultural products indicated in the purchase invoice or sales invoice.

(VI) The sales invoices mentioned in Item (3) of Paragraph 2 of Article 8 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and this Notice refer to ordinary invoices issued by agricultural producers when self-produced agricultural products are exempted from value-added tax.