惠农“税费通”｜支持乡村振兴系列税费优惠政策（29）纳税人购进农业生产者销售自产的免税农业产品可以抵扣进项税额

Core Viewpoint - The article discusses the tax benefits for businesses purchasing agricultural products directly from producers, highlighting the ability to deduct input VAT based on specific rates, which can significantly reduce costs for companies involved in food production [5][6]. Group 1: Tax Deduction Policy - Since April 1, 2019, taxpayers purchasing agricultural products can deduct input VAT at a rate of 9% based on the purchase price indicated on the sales invoice [5]. - For agricultural products used in the production of goods subject to a 13% tax rate, the deduction rate increases to 10% [5]. - Taxpayers who have already implemented a fixed deduction for input VAT on agricultural products must follow the relevant regulations for that fixed deduction [5]. Group 2: Eligibility Criteria - The policy applies only to agricultural products sold directly by agricultural producers; purchases from wholesalers do not qualify for this tax deduction [4][6].