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].

Core Viewpoint - The article provides a detailed guide on how to deduct agricultural product invoices, categorizing them into two types: those that can be directly deducted and those that require processing before deduction. Group 1: Direct Deduction Invoices - Agricultural product purchase invoices can be directly deducted [4] - Invoices for self-produced agricultural products issued by the electronic invoice service platform are also eligible for direct deduction [4] - Special invoices from general taxpayers with a 9% agricultural product tax rate and customs payment receipts can be directly deducted [5] Group 2: Invoices Requiring Processing - Invoices issued by the tax control system for self-produced agricultural products require processing before they can be deducted [8] - Invoices from small-scale taxpayers with a 3% agricultural product tax rate also need to be processed before deduction [11] - The processing steps include entering the invoice details into the system and confirming the data before proceeding to deduction [9][10] Group 3: Deduction Process Steps - The deduction process involves logging into the electronic tax bureau and navigating to the invoice business section [6] - Users must select the appropriate invoice type, input the invoice date range, and submit the selection for deduction [7] - Special cases, such as invoices issued by tax authorities, require additional data entry before deduction [8] Group 4: Additional Considerations - After completing the deduction for agricultural product invoices, companies may also apply for additional deductions related to agricultural products [13] - The process for customs payment receipts for imported agricultural products follows a similar deduction procedure [13]

Core Viewpoint - The article provides a comprehensive guide on the procedures for taxpayers to deduct input tax on agricultural products, detailing the types of invoices eligible for direct deduction and those requiring additional processing [1][2]. Group 1: Types of Invoices - Agricultural product invoices are categorized into those that can be directly deducted and those that require processing before deduction [2]. - Invoices that can be directly deducted include agricultural product acquisition invoices, electronic invoices for self-produced agricultural products, 9% special invoices from general taxpayers, and customs payment receipts [3][9]. Group 2: Direct Deduction Process - The process for direct deduction involves accessing the "Invoice Business" function on the electronic tax bureau, selecting the appropriate invoice type, and submitting the deduction request [3][6][7]. - For customs payment receipts, a specific module must be accessed to complete the deduction process [7]. Group 3: Special Cases - If a taxpayer receives a tax authority-issued agricultural product invoice, they must first perform a supplementary entry before proceeding with the deduction [9][10]. - The process for entering supplementary information includes inputting the invoice code, number, and date, after which the invoice can be selected for deduction [11][12]. Group 4: Invoices Requiring Processing - Invoices that require processing before deduction include VAT ordinary invoices issued by the tax control system and 3% special invoices from small-scale taxpayers [13][14]. - The processing involves accessing the "Pending Agricultural Product Invoices" module and selecting the appropriate criteria to query and process these invoices [15][18]. Group 5: Additional Deductions - After completing the deduction for agricultural product invoices, taxpayers may also need to perform additional deductions for agricultural product processing [22]. - The additional deduction process involves selecting the appropriate status and entering relevant information to submit the request [23][25]. Group 6: Customs Payment Receipts - For customs payment receipts related to imported agricultural products, a similar deduction process applies, requiring the selection of the appropriate status and submission of the deduction request [27][28].