惠农“税费通”｜支持乡村振兴系列税费优惠政策（30）农产品增值税进项税额核定扣除

Core Viewpoint - The article discusses the implementation of a pilot program for the deduction of input VAT on agricultural products, detailing the methods and regulations involved in calculating the deductible VAT for businesses in specific industries [4][5]. Summary by Sections Input VAT Deduction Mechanism - The pilot program allows businesses to calculate deductible input VAT on agricultural products using methods such as the input-output method, cost method, and reference method, rather than relying solely on VAT invoices [2][4]. - The formula for calculating the allowable deductible input VAT on agricultural products is: $\text{Allowable Deductible Input VAT} = \frac{\text{Quantity of Agricultural Products Used} \times \text{Average Purchase Price} \times \text{Deduction Rate}}{1 + \text{Deduction Rate}}$ [3]. Pilot Program Implementation - Since July 1, 2012, businesses that purchase agricultural products to produce and sell liquid milk, alcoholic beverages, and vegetable oils are included in the pilot program, allowing them to deduct input VAT regardless of whether the agricultural products are used in production [4]. - From September 1, 2013, local tax authorities can collaborate with financial departments to select specific industries for the pilot program based on local characteristics [4]. Eligibility and Application - Agricultural products eligible for the program must be listed in the official tax guidelines [5]. - Businesses must submit a deduction standard application to the tax authority by January 15 each year or within 30 days of production commencement [5]. - The deduction for businesses that directly sell agricultural products or use them in operations without forming a physical product follows a record-keeping system [5].