Core Viewpoint - The article discusses the eligibility and calculation methods for input tax deductions on tax-exempt agricultural products purchased from farmers' cooperatives by general VAT taxpayers [4][5]. Group 1: Eligibility for Input Tax Deductions - General VAT taxpayers can deduct input tax when purchasing tax-exempt agricultural products from registered farmers' cooperatives [2][5]. - The agricultural products must be listed in the "Scope of Agricultural Products Taxation" as per the relevant notification [5][6]. Group 2: Calculation of Input Tax Deductions - Input tax deductions can be calculated based on the purchase price of agricultural products as stated on the invoices, with a deduction rate of 9% for general agricultural products [4]. - For agricultural products used in the production or processing of goods with a 13% tax rate, the deduction rate is 10% [4].