1. Can the words tax-free in the column of invoice tax rate be deducted from VAT?
General taxpayers' supermarkets need to buy eggs for business and sales, and the invoice tax rate column is tax-free. Can supermarkets deduct VAT according to 9%?
Not necessarily! It depends:
1. If you buy eggs from a self-produced cooperative, the tax rate column of the invoice is tax-free, and the supermarket can deduct 9% value-added tax.
2. If the invoice tax rate of eggs purchased from wholesale and retail units is tax-free, the supermarket cannot deduct 9% of the value-added tax.
Two, can deduct the input tax voucher
Issue sales invoices for duty-free agricultural products in circulation. At present, there are four situations in which invoices for duty-free agricultural products can be issued:
1, self-produced agricultural products sold by agricultural producers;
2 farmers' professional cooperatives sell agricultural products produced by their members;
3. adopt the business model of "company+farmer" to sell livestock and poultry;
4. Seed production enterprises produce and sell seeds under the fixed-point production and operation mode;
These four kinds of agricultural products are sold by agricultural producers. If you get these four tax-free invoices, you can deduct the input tax according to the agricultural product sales invoice.
In addition, there are two situations where input tax cannot be deducted:
1, vegetables sold by taxpayers engaged in vegetable wholesale and retail;
2. Some fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products.
These two cases belong to the tax-free invoices of vegetables and fresh meat and eggs in circulation, and cannot be deducted from the input tax. In addition, ordinary invoices issued by small-scale taxpayers and ordinary taxpayers selling non-self-produced agricultural products cannot be used as input tax deduction vouchers.
3. What are the benefits for ordinary taxpayers to buy value-added tax on agricultural products from farmers?
Where a general VAT taxpayer purchases agricultural products and obtains (issues) an agricultural product sales invoice or purchase invoice, the input tax shall be calculated according to the purchase price of agricultural products indicated on the agricultural product sales invoice or purchase invoice and the deduction rate of 9%.
legal ground
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant policies of degenerate VAT rate
1. The tax rate for taxpayers selling or importing the following goods is 1 1%:
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
Please refer to Annex 1 of this notice for the specific scope of the above goods.
Two, taxpayers to buy agricultural products, according to the following provisions to deduct the input tax:
(1) Except as provided in Item (2) of this article, if a taxpayer purchases agricultural products and obtains a special VAT invoice or a special customs import VAT payment book issued by a general taxpayer, the VAT indicated in the special VAT invoice or the special customs import VAT payment book shall be regarded as the input tax; Where a special VAT invoice is obtained from a small-scale taxpayer who pays VAT at the rate of 3% according to the simple tax calculation method, the input tax amount shall be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%; If an agricultural product sales invoice or purchase invoice is obtained (issued), the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice.
(2) During the pilot period of changing business tax to value-added tax, the original deduction of the tax rate of 17% for the agricultural products produced and sold by taxpayers or purchased by entrusted processing goods remains unchanged.
(three) continue to promote the agricultural product input tax deduction pilot. If the taxpayer has implemented the approved deduction of agricultural product input tax, it will still be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Launching the Pilot Project of Approved Deduction of Agricultural Product Input Tax in Some Industries (Caishui [2012] No.38) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Pilot Industry Scope of Approved Deduction of Agricultural Product Input Tax (Caishui [20 13]), The deduction rate stipulated in Item (2) of Article 4 of the Pilot Implementation Measures for Approved Deduction of Agricultural Products Input Tax (Cai Shui [2012] No.38) is adjusted to11%; The deduction rate specified in item (3) shall be adjusted according to items (1) and (2) of this article.
(4) Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs exempted from VAT policy from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.
(5) Where a taxpayer purchases agricultural products for production and sales or entrusts processing of goods and other goods and services with the tax rate of 17%, it shall separately calculate the input tax for production and sales of agricultural products or the input tax for goods and other goods and services with the tax rate of 17%. If it is not accounted for separately, the input tax shall be calculated uniformly according to the value-added tax amount indicated in the special VAT invoice or the special customs import VAT payment book, or according to the purchase price and deduction rate 1 1% of agricultural products indicated in the purchase invoice or sales invoice.
(VI) The sales invoices mentioned in Item (3) of Paragraph 2 of Article 8 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and this Notice refer to ordinary invoices issued by agricultural producers when self-produced agricultural products are exempted from value-added tax.