农产品进项税额抵扣凭证分类

Group 1 - The article discusses the application and deduction methods of value-added tax (VAT) invoices for agricultural products purchased from general taxpayers and small-scale taxpayers [4][5][6][7][8]. - General taxpayers can issue VAT special invoices for agricultural products, allowing for direct deduction of VAT based on the amount specified on the invoice for taxable activities at a 9% tax rate [5][6]. - Small-scale taxpayers issue VAT invoices at a 3% rate, and the deduction for taxable activities at a 9% rate is calculated by multiplying the invoice amount by the 9% deduction rate [7][8]. Group 2 - The article outlines the process for obtaining agricultural product purchase invoices directly from agricultural producers, which can be used for tax deductions [9][10]. - Agricultural product sales invoices can be issued for tax-exempt agricultural products, allowing for VAT deductions based on the sales amount and a 9% deduction rate [11][12]. - The article emphasizes the need for separate accounting for agricultural products used in different taxable activities, particularly when they are used for both 13% taxable goods and other services [24]. Group 3 - The article explains the VAT deduction process for imported agricultural products, where taxpayers can deduct VAT based on the amount specified in the customs VAT payment receipt [19][20][21]. - It highlights the importance of accurate accounting for agricultural products used in various taxable activities to ensure compliance with tax regulations [24]. Group 4 - The article references relevant policies and regulations governing VAT, including the interim regulations on VAT and announcements from the Ministry of Finance and the State Taxation Administration [27]. - It provides insights into the adjustments of invoice quotas for taxpayers based on their actual business conditions and usage of invoice amounts [37][38][39].