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一图了解农产品发票抵扣勾选操作
蓝色柳林财税室· 2025-12-19 01:20
Core Viewpoint - The article provides a comprehensive guide on the process of deducting agricultural product invoices, detailing the types of invoices eligible for deduction and the necessary steps for compliance [2][3][4]. Summary by Sections Invoice Types and Deduction Eligibility - Agricultural product invoices can be categorized into those that require no prior processing for deduction and those that need to be processed first. The types that do not require processing include: - Agricultural purchase invoices - Self-produced agricultural product sales invoices issued by the electronic invoice service platform - 9% agricultural product special invoices obtained from general taxpayers - Customs payment receipts - Agricultural invoices issued by tax authorities [2][3]. Processing Required for Certain Invoices - Invoices that require processing before deduction include: - Agricultural invoices issued by tax authorities - General VAT invoices for self-produced agricultural products - 3% agricultural product special invoices purchased from small-scale taxpayers - For these invoices, users must first complete a supplementary entry before proceeding with the deduction [4][3]. Step-by-Step Deduction Process - The article outlines a detailed step-by-step process for users to follow when entering the electronic tax bureau to confirm invoice usage and perform deduction checks. Key steps include: 1. Logging into the electronic tax bureau and navigating to the "Invoice Business" section. 2. Selecting the appropriate invoice type and confirming the deduction status. 3. Submitting the selected invoices for deduction after verifying the data [3][4]. Special Cases and Notifications - If users have invoices that require processing, a notification will prompt them to proceed with the necessary steps before they can complete the deduction check. This includes entering invoice details for those issued by tax authorities [4].