How to deduct input tax from seedling invoice

Seedlings belong to the category of agricultural products, as everyone knows, needless to say. For details, please refer to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Printing and Distributing the Notes on the Taxation Scope of Agricultural Products (Caishuizi [1995] No.52).

Let's talk about the particularity of agricultural product deduction first.

Particularity of agricultural product deduction

1. Under normal circumstances, according to the VAT deduction chain, I can deduct as much tax as I actually pay in the upstream.

2. However, agricultural products are special. As the state encourages purchasing agricultural products from agricultural producers, as long as they are purchased from agricultural producers, whether the upstream is tax-free or 3% or 9% tax, they can be deducted by 9%.

3. Moreover, if I buy agricultural products 13% for reproduction and processing, I can add a deduction, that is, the deduction is currently calculated at 10% (Announcement No.39 of the General Administration of Customs of the Ministry of Finance, State Taxation Administration of The People's Republic of China, 20 19). Of course, this situation has little to do with our construction industry, so I won't say much.

Today, I will focus on how to deduct the purchased seedling products.

Source of seedling procurement

Nothing more than the following three channels:

1, purchased directly from agricultural producers.

2. Buy from the circulation link

3. Import from abroad (this situation is rare)

First, buy seedlings directly from agricultural producers.

Article 15 of the Provisional Regulations on Value-added Tax stipulates that self-produced agricultural products sold by agricultural producers are exempt from value-added tax.

"Measures for the Administration of Invoices" Article 19 Units and individuals that sell goods, provide services and engage in other business activities shall receive external payments, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

When you buy seedlings directly from agricultural producers, you will generally receive two kinds of deduction vouchers: agricultural product purchase invoices and agricultural product sales invoices.

0 1 agricultural product purchase invoice

The purchase invoice of agricultural products refers to the invoice issued by the payer to the payee when the purchasing unit purchases self-produced duty-free agricultural products from individual agricultural producers (except individual operators engaged in agricultural product purchase).

The purchase invoice of agricultural products is an ordinary value-added tax invoice issued by tax control equipment, but the word "purchase" is automatically printed in the upper left corner of the invoice.

Caishui [2017] No.37 stipulates that if an agricultural product sales invoice or purchase invoice is obtained, the input tax shall be calculated according to the agricultural product purchase price indicated in the agricultural product sales invoice or purchase invoice and the deduction rate of 1 1%.

Announcement No.39 of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China No.20 19 stipulates that if the original deduction rate 1 0% is applied from April 2019, the deduction rate will be adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.

As can be seen from the above provisions, the deduction of agricultural product purchase invoices is as follows:

Deduction method: calculate the deduction amount

Calculation formula: tax amount = seedling purchase price indicated on agricultural product purchase invoice ×9%.

For example, in the invoice shown above, it can be calculated that the tax deduction is 97500*9%=8775 yuan.

Deduction Period: There is no relevant deduction period.

Declaration and filling: Fill in column 6 of Schedule (II), and if there is any additional deduction, fill in column 8a of Schedule (II).

02 agricultural products sales invoice

Agricultural product sales invoice refers to the ordinary invoice issued by agricultural producers for selling their own agricultural products that enjoy the VAT exemption policy, and is also issued by tax control equipment.

The deduction method of agricultural product sales invoice is the same as that of agricultural product purchase invoice, as follows:

Deduction method: calculate the deduction amount

Calculation formula: tax amount = seedling purchase price indicated on agricultural product sales invoice ×9%.

Deduction Period: There is no relevant deduction period.

Declaration and filling: Fill in the sixth column of Schedule (II).

Second, buy seedlings from the circulation field.

This situation is very simple. In short, you must get a special ticket to deduct it, otherwise you can't deduct it, which is the same as the requirement of the deduction voucher that we are very familiar with.

Pay attention to two points:

First, seedlings purchased from the circulation field can only be deducted if they obtain special tickets.

Second, there is no tax-free policy for purchasing seedlings from the circulation field, so there is no tax-free invoice for purchasing seedlings from middlemen, only ordinary invoices with tax points. Please be clear about this. Before, some classmates and friends reported that the other party staggered the invoice into a tax-free invoice. This kind of invoice does not meet the requirements, and it is unacceptable, let alone deductible. Therefore, it is generally possible to ask the other party to provide the identity certificate of the seedling producer when receiving the tax-free seedling invoice.

Since it is a special ticket, we are all familiar with how to authenticate, deduct and fill in the declaration form, so I won't say much.

Third, import seedlings from abroad.

The deduction of imported seedlings is also very simple. After getting the customs payment book, the tax deduction on the payment book is completed.

The customs payment form is issued by the customs, which is also verified to be correct. Fill in the fifth column of Schedule (2).

Fourth, special circumstances.

Buy seedlings from small-scale taxpayers and get 3% special tickets from them or on their behalf. The tax on the invoice face is not deducted. Deduction can be calculated at 9% of the face value. Make no mistake about this.

Caishui [2017] No.37 stipulates that if a general taxpayer obtains a special VAT invoice from a small-scale taxpayer who pays VAT at the rate of 3% according to the simple taxation method, the input tax shall be calculated according to the amount indicated on the special VAT invoice and the deduction rate of 1 1%.

Announcement No.20 19 of the General Administration of Customs of the Ministry of Finance stipulates that if the original deduction rate was 1 0/day from April 2019 to April 2065438, the deduction rate will be adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.

Therefore, if you buy seedlings from a small-scale taxpayer and obtain a 3% special invoice issued by or on behalf of it (ordinary invoices cannot be deducted), you can use the amount indicated on the special VAT invoice and the deduction rate of 9% to calculate the input tax, and the deduction tax can be = excluding tax *9%.

The tax amount is still filled in column 6 of Schedule (2) and treated as purchase invoice or sales invoice of agricultural products.

But it's a little complicated. This is a special ticket. If there is no certification, there will be a detention ticket. Therefore, the 3% special ticket still needs to be certified, but it will not be deducted, and it is still reported in columns 2 and 35 of Schedule (II).

Ok, that's all, to sum up:

1. If you buy seedlings from producers, 9% will be deducted regardless of whether you get agricultural product purchase invoices or agricultural product sales invoices.

2. Seedlings purchased from the circulation field can be deducted only after obtaining special tickets, and can be deducted according to the face tax amount.

3, seedlings imported from abroad, according to the customs payment book tax deduction.

4. The special ticket obtained by buying seedlings from a small scale can be deducted by 9%.