catering enterprises are not suitable for the deduction of agricultural products. When purchasing agricultural products, taxpayers should calculate the input tax deduction at 9% according to the general provisions of agricultural product deduction. In the process of collecting agricultural products, if agricultural products are used for producing or processing goods with 1.3% tax rate, 1% input tax will be added. Because catering enterprises do not belong to production or entrusted processing. Therefore, additional deduction is not applicable.