Legal analysis: it is impossible to issue a special ticket without paying VAT, so the buyer can't deduct this situation, but the agricultural products are different, but the tax-free invoices of agricultural producers can be deducted. The input tax deduction policy of agricultural products is divided into two systems, one is the deduction system by ticket, and the other is the approved deduction system. The two systems are mutually exclusive, that is, if a taxpayer is included in the approved deduction system, it can no longer be deducted by ticket. Secondly, the input tax is deducted by the ticket, and the special ticket is obtained for the purchase and import of goods, and the input tax is deducted by the special customs payment book. When selling these goods, the seller must have paid the value-added tax according to the regulations. Under normal circumstances, how much VAT the seller pays can be deducted.

Legal basis: Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) is exempt from value-added tax for the following items:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.