【实用】一文了解购进农产品增值税事项如何处理

Core Viewpoint - The article discusses the value-added tax (VAT) treatment related to the purchase of agricultural products, clarifying the categories of agricultural products and the applicable VAT deductions based on different purchasing scenarios [1]. Group 1: Purchase from General Taxpayers - When a company purchases agricultural products from a general taxpayer and obtains a VAT special invoice, it can directly deduct the VAT amount indicated on the invoice as input tax [3]. - For example, if a food processing factory purchases wheat for producing flour (applicable tax rate 9%), with an invoice amount of 100,000 yuan and VAT of 9,000 yuan, the deductible input tax is 9,000 yuan [3][4]. - If the purchased agricultural product is used for producing or processing goods subject to a 13% tax rate, an additional 1% can be deducted, calculated at a 10% deduction rate [3][4]. Group 2: Purchase from Small-scale Taxpayers - When purchasing agricultural products from small-scale taxpayers, if a VAT special invoice is issued at a 3% tax rate, the input tax can be calculated based on the invoice amount and a 9% deduction rate; for goods with a 13% tax rate, a 10% deduction rate applies [6]. - For instance, if a beverage factory buys fruits from a small-scale taxpayer for producing fruit cans (applicable tax rate 13%), with an invoice amount of 50,000 yuan and a tax amount of 1,500 yuan, the deductible input tax in the purchase month is 4,500 yuan, with an additional 500 yuan deductible in the production month [6]. - If a VAT special invoice is issued at a 1% tax rate, only a 1% deduction is allowed [6]. Group 3: Import of Agricultural Products - Companies importing agricultural products can deduct the VAT based on the tax amount indicated on the customs import VAT special payment receipt [7]. - If the imported agricultural products are used for producing or processing goods subject to a 13% tax rate, an additional 1% can be deducted during the production and usage phase [8]. Group 4: Purchase from Agricultural Producers - When purchasing agricultural products directly from producers, the input tax can be calculated based on the purchase price indicated on the agricultural product purchase invoice and a 9% deduction rate; for goods processed at a 13% tax rate, a 10% deduction rate applies [9]. - For example, if a pastry factory purchases glutinous rice from farmers with a purchase invoice amount of 80,000 yuan, the deductible input tax in the purchase month is 7,200 yuan, with an additional 800 yuan deductible in the production month [10]. - Purchases from wholesale or retail sectors with ordinary VAT invoices cannot be used as input tax deduction vouchers [11].