欢迎扫描下方二维码关注： 推动乡村特色产业发展 促进农业生产税收优惠 农产品增值税进项税额核定扣除 片图 享受主体 纳入农产品增值税进项税额核定扣除试点行业的增值税一般纳税人 优惠内容 1.自2012年7月1日起，以购进农产品为原料生产销售液体乳及乳制品、酒及酒精、植物油的增值税一般纳税人，纳入农产品增值税进项税额核 定扣除试点范围，其购进农产品无论是否用于生产上述产品，增值税进项税额均按照《财政部国家税务总局关于在部分行业试行农产品增值税进 项税额核定扣除办法的通知》（财税〔2012〕38号）附件1《农产品增值税进项税额核定扣除试点实施办法》的规定抵扣。 2.自2013年9月1日起，各省、自治区、直辖市、计划单列市税务部门可商同级财政部门，根据《财政部国家税务总局关于在部分行业试行农产 品增值税进项税额核定扣除办法的通知》（财税〔2012〕38号）附件1《农产品增值税进项税额核定扣除试点实施办法》的规定，结合本省（自治 区、直辖市、计划单列市）特点，选择部分行业开展核定扣除试点。 3.试点纳税人可以采用投入产出法、成本法、参照法等方法计算增值税进项税额。 享受条件 1.农产品应当是列入《财政部国家税务总局关 ...

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].