Self-employed individuals are general taxpayers, and the agricultural and sideline products they sell belong to agricultural products or agricultural primary products. If they voluntarily give up tax incentives, they should issue a special ticket of 9%.

(1) For the scope of agricultural products and primary products, please refer to the Description on the Tax Scope of Agricultural Products (Caishuizi [1995] No.52).

If the self-employed is a small-scale taxpayer, a special VAT invoice of 3% can be issued, and the food company of the buyer can calculate the input tax according to the amount indicated on the special VAT invoice and the deduction rate of 9% (if the food is deeply processed, the input tax can be calculated according to the deduction rate of 13%).