Normal VAT payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small-scale VAT payers.

 
  • 39增值稅一般納稅人向農業(yè)生產(chǎn)者購進(jìn)免稅農業(yè)產(chǎn)品,或向小規模納稅人購進(jìn)農業(yè)產(chǎn)品,有要求計算進(jìn)項稅額予以扣除的權利。
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