Group 1 - The company can apply for a VAT refund under specific conditions starting from September 2025, including having a continuous positive VAT credit for six months and an increase of at least 500,000 yuan in the credit compared to the previous year [2][3] - The refund rate is 60% for the portion of the new credit up to 10 million yuan, and 30% for any amount exceeding that [2] - Agricultural wholesale markets and trade markets can be exempt from property tax and urban land use tax if they are exclusively used for agricultural products [2][4] Group 2 - The exemption policy for agricultural markets is valid until December 31, 2027 [2] - The definition of agricultural products includes a wide range of items such as grains, vegetables, and livestock, and the tax exemption applies only to properties directly used for trading these products [4] - Processed vegetable products, such as canned vegetables, are subject to VAT, while certain fresh vegetables may be exempt [5][6]

Core Viewpoint - The article provides a comprehensive guide on how to deduct input VAT for agricultural products, addressing common questions from taxpayers regarding the calculation and eligibility of input tax deductions [2][3]. Group 1: Input VAT Calculation for Agricultural Products - When general taxpayers purchase agricultural products with a 9% VAT invoice, the input VAT can be calculated as 10% if used for producing or processing goods with a 13% tax rate, otherwise, it is 9% [4]. - For purchases from small-scale taxpayers with a 3% VAT invoice, the input VAT is calculated based on the invoice amount and a 9% deduction rate, with an additional 1% deduction if used for producing goods with a 13% tax rate [5]. Group 2: Eligibility of Input VAT Deductions - Input VAT paid on imported goods can be deducted if the taxpayer has paid the import VAT, regardless of whether the payment for the goods has been made [6]. - Ordinary invoices obtained from wholesale or retail purchases of exempt agricultural products cannot be used for input VAT deductions [7]. - Input VAT from small-scale taxpayers with a 1% VAT invoice cannot be deducted at a 9% rate; it must be calculated based on the invoice price and a 1% deduction rate [8]. Group 3: Special Cases and Regulations - Taxpayers producing specific products like liquid milk, alcohol, and meat products can participate in a pilot program for input VAT deduction based on the purchase of eligible agricultural products [9]. - If agricultural products are used for both 13% taxable goods and other services, separate accounting is required for input VAT deductions [10]. - Input VAT cannot be deducted for goods used in simplified tax methods, exempt projects, or personal consumption [9]. - Non-normal losses of agricultural products require the reversal of previously deducted input VAT [9]. - Taxpayers must contact tax authorities to classify as "deep processing enterprises" for agricultural products to utilize an additional 1% deduction [10].