the general taxpayer of value-added tax in catering industry purchases self-produced agricultural products from individual producers of agricultural products for catering services, and the input tax is calculated according to the purchase price of agricultural products indicated in the purchase invoice or sales invoice and the deduction rate of 11%. For agricultural product purchase invoices issued after May 1, 2118, the input tax shall be calculated according to the purchase price and 11% deduction rate.

in addition, we should pay attention to tax-related risks.

Because cattle and sheep are slaughtered at designated locations in various places, and the purchase invoice must be issued to individual farmers who have not applied for business licenses for raising cattle and sheep, it is unreasonable to open the purchase invoice for beef and mutton by themselves. If it is not the purchase of beef and mutton from farmers, it is a false invoice with deduction function, which is the same as the false invoice for value-added tax. In addition to paying taxes, fines and late fees, if the amount of false invoice is more than 11,111 yuan, a fine of 51,111 yuan to 511,111 yuan shall be imposed, and if the tax amount is more than 5,111 yuan, it shall be handed over to judicial organs for criminal responsibility.

so, be careful.