There are two kinds of ordinary invoices issued by ordinary taxpayers that can be deducted from the input tax, that is, the ordinary invoice of agricultural products sales value-added tax and the ordinary invoice of toll road tolls value-added tax. 1 Revised Provisional Regulations on Value-added Tax of the People's Republic of China Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax. The following input tax amount is allowed to be deducted from the output tax amount: (3) The input tax amount calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated in the purchase invoice or sales invoice of agricultural products, except for obtaining the special VAT invoice or the special customs payment letter for import VAT. Input tax calculation formula: input tax = purchase price × deduction rate 2. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively pushing forward the pilot project of changing business tax to VAT (Cai Shui [20 1 6] No.36): Attachment 1: Implementation Measures for the Pilot Project of Changing Business Tax to VAT: Attachment1 Article 25 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax is allowed to be deducted from the output tax: (3) For purchasing agricultural products, the input tax is calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 13%, except for obtaining the special invoice for value-added tax or the special payment letter for customs import value-added tax. The calculation formula is: input tax amount = purchase price × deduction rate. The agricultural product sales invoice mentioned above is the ordinary VAT invoice. 3. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Issues Concerning VAT Deduction of Toll Roads (Cai Shui [2016] No.86): 1. The road, bridge and gate tolls paid by general VAT taxpayers are temporarily based on the obtained toll invoices (excluding financial bills, The deductible input tax is calculated according to the following formula: deductible input tax for expressway tolls = amount indicated on expressway toll invoices ÷( 1+3%)×3% deductible input tax for first-class highways, second-class highways, bridges and gates = amount indicated on first-class highways, second-class highways, bridges and gates. II. This notice shall be implemented as of August 20 16 1 day, and the stop time will be notified separately.