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Core Viewpoint - The article provides a comprehensive guide on the procedures for taxpayers to deduct input tax on agricultural products, detailing the types of invoices eligible for direct deduction and those requiring additional processing [1][2]. Group 1: Types of Invoices - Agricultural product invoices are categorized into those that can be directly deducted and those that require processing before deduction [2]. - Invoices that can be directly deducted include agricultural product acquisition invoices, electronic invoices for self-produced agricultural products, 9% special invoices from general taxpayers, and customs payment receipts [3][9]. Group 2: Direct Deduction Process - The process for direct deduction involves accessing the "Invoice Business" function on the electronic tax bureau, selecting the appropriate invoice type, and submitting the deduction request [3][6][7]. - For customs payment receipts, a specific module must be accessed to complete the deduction process [7]. Group 3: Special Cases - If a taxpayer receives a tax authority-issued agricultural product invoice, they must first perform a supplementary entry before proceeding with the deduction [9][10]. - The process for entering supplementary information includes inputting the invoice code, number, and date, after which the invoice can be selected for deduction [11][12]. Group 4: Invoices Requiring Processing - Invoices that require processing before deduction include VAT ordinary invoices issued by the tax control system and 3% special invoices from small-scale taxpayers [13][14]. - The processing involves accessing the "Pending Agricultural Product Invoices" module and selecting the appropriate criteria to query and process these invoices [15][18]. Group 5: Additional Deductions - After completing the deduction for agricultural product invoices, taxpayers may also need to perform additional deductions for agricultural product processing [22]. - The additional deduction process involves selecting the appropriate status and entering relevant information to submit the request [23][25]. Group 6: Customs Payment Receipts - For customs payment receipts related to imported agricultural products, a similar deduction process applies, requiring the selection of the appropriate status and submission of the deduction request [27][28].