raw and auxiliary materials purchased by catering enterprises include agricultural and sideline products as well as non-agricultural by-products. Compared with ordinary enterprises, there is nothing special about the input tax deduction of non-agricultural by-products purchase. Therefore, this paper focuses on the input tax deduction of agricultural and sideline products purchased by catering enterprises. Unless otherwise specified below, raw and auxiliary materials refer to agricultural and sideline products. According to the different purchasing channels and the different identities of suppliers, the input tax deduction of purchased raw and auxiliary materials can be divided into several situations. 1. Special VAT invoices issued by general taxpayers can be deducted by catering enterprises according to regulations, that is, they can be deducted according to the tax amount indicated on the face. 2. Special payment letter for customs import value-added tax. If catering enterprises import raw and auxiliary materials, they can deduct the tax amount indicated in the special payment book for customs import value-added tax. 3. Self-produced agricultural products purchased from agricultural producers can be deducted from the input tax by the purchase invoice or sales invoice of self-produced agricultural products. If catering enterprises often purchase self-produced agricultural products from individual agricultural producers, they can apply to the competent tax bureau for the purchase invoice of agricultural and sideline products, and issue it truthfully at the time of purchase; Alternatively, agricultural producers can go to the tax bureau to apply for issuing tax-free sales invoices. Both the self-issued purchase invoice of agricultural and sideline products and the sales invoice of duty-free agricultural products issued by the tax bureau can be used as the input tax deduction voucher. Farmers' professional cooperatives and agricultural enterprises can issue tax-free sales invoices for agricultural and sideline products when selling their own agricultural products. Therefore, catering enterprises should actively obtain compliant invoices for purchasing agricultural products from such agricultural production organizations and enterprises as evidence for input tax deduction. Input tax deductible for agricultural and sideline products purchase invoices or self-produced and self-sold agricultural and sideline products sales invoices = face value ×9%. 4. Small-scale taxpayers issue special VAT invoices in two situations: (1) Agricultural products: the input tax is calculated based on the amount indicated on the special VAT invoice and the deduction rate of 9%. For example, purchase agricultural products from small-scale taxpayers and obtain special invoices for value-added tax, indicating the price amount of yuan and the tax amount of yuan. The deductible input tax amount of this invoice =×9%= yuan, not the tax amount indicated in the special invoice. (2) Non-agricultural products: The tax amount indicated in the special VAT invoice shall be deducted according to the regulations. 5. Vouchers that cannot deduct the input tax (1) Issuing sales invoices for duty-free agricultural products in the circulation link There are currently six situations in which tax-free invoices for agricultural products can be issued: First, self-produced agricultural products sold by agricultural producers; Second, farmers' professional cooperatives sell agricultural products produced by their members; The third is to adopt the "company+farmer" business model to sell livestock and poultry; Fourth, seed production enterprises produce and sell seeds under the fixed-point production and operation mode; Fifth, vegetables sold to taxpayers engaged in vegetable wholesale and retail; Sixth, some fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products. The first four types are all agricultural producers selling self-produced agricultural products. If these four types of tax-free invoices are obtained, the input tax can be deducted according to the sales invoices of agricultural products. The latter two cases belong to the tax-free invoices for vegetables and fresh meat and eggs in circulation, and cannot be deducted from the input tax. (2) Ordinary invoices issued by small-scale taxpayers and ordinary taxpayers selling non-self-produced agricultural products cannot be used as input tax deduction vouchers. The input deduction of agricultural and sideline products purchased by catering enterprises mentioned above is summarized as follows: Figure 2-1.

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