Ordinary tickets that meet the requirements can be deducted, such as Highway Toll Invoice, Agricultural Products Purchase Invoice, Agricultural Products Sales Invoice, Customs Import VAT Special Payment Letter and Tax Payment Certificate.

Legal objectivity:

The Law of People's Republic of China (PRC) on Farmers' Specialized Cooperatives, which came into effect on July 1 2007, established the legal status of farmers' specialized cooperatives. In order to promote the healthy development of farmers' professional cooperatives, the state has successively introduced some preferential tax policies. For example, slaughterhouses (general taxpayers) buy pigs (duty-free agricultural products produced by members of farmers' professional cooperatives) from pig breeding cooperatives (general taxpayers). Can the ordinary VAT invoices obtained be deducted? 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 Relevant Tax Policies of Farmers' Specialized Cooperatives (Caishui [2008] No.81), members of farmers' specialized cooperatives sell their own agricultural products as agricultural producers, and are exempted from VAT. For duty-free agricultural products purchased by general VAT taxpayers from farmers' professional cooperatives, the VAT input tax can be deducted at the deduction rate of 13%. The document does not specify what invoice is used to offset the input tax. Article 3 of 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 the Policy of Exempting Some Fresh Meat and Egg Products from Value-added Tax in Circulation (Cai Shui [2012] No.75) clearly stipulates: "The' sales invoice' allowed to be deducted from the output tax mentioned in Item 3 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the sales of agricultural products by small-scale taxpayers. Ordinary invoices issued by wholesale and retail taxpayers after enjoying the tax exemption policy shall not be used as proof for calculating the input tax deduction. " The promulgation of this document has the flavor of "the lower law regulates the upper law", which narrows the scope defined in Article 8 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC). Therefore, the general VAT invoice issued by the pig breeding professional cooperative belonging to the general taxpayer cannot be used as a voucher for the slaughterhouse to deduct the input tax. It is easy to misunderstand that slaughterhouses can only issue agricultural product purchase invoices to pig breeding professional cooperatives to calculate the input tax deduction. Professional pig breeding cooperatives are taxpayers who have the ability to issue invoices by themselves. This is obviously inappropriate, but there is no negative policy basis. Because the purchase invoice of agricultural products is issued by taxpayers, there are great disadvantages. In order to further standardize the deduction of agricultural products' VAT input tax and plug the loopholes in collection and management, State Taxation Administration of The People's Republic of China has tried out the approved deduction method of agricultural products' VAT input tax in some industries, and it is only a matter of time before the purchase invoice of agricultural products is cancelled. The above problems will be solved if the approved deduction method for input tax of agricultural products value-added tax is fully implemented. However, at present, the author still suggests that the higher authorities should issue policies as soon as possible to clarify what kind of invoices ordinary taxpayers use to buy duty-free agricultural products from farmers' professional cooperatives, reduce the contradiction between the two sides, reduce the risk of law enforcement at the grassroots level, effectively implement the policy of benefiting farmers, and better support agricultural development.