Seedlings purchased by real estate companies fall into the category of agricultural products. For general taxpayers who purchase agricultural products, they can deduct input tax amount according to regulations. The specific types are as follows:
1. If you purchase from general taxpayers of agricultural products and obtain value-added tax invoice issued by general taxpayers, the value-added tax amount indicated on the special value-added tax invoice is input tax amount ;
2. Import primary agricultural products from abroad and obtain a special value-added tax payment letter for customs import, and the value-added tax amount indicated on the special value-added tax payment letter for customs import is the input tax amount;
3. Purchase from a small-scale taxpayer and obtain a special value-added tax invoice. calculates the input tax amount with the deduction rate of 9% of the amount indicated on the special value-added tax invoice.
4. Purchase and purchase directly from a junior agricultural producer, obtain (issued) agricultural product sales invoice or purchase invoice (ordinary invoice), and calculates the input tax amount using the agricultural product purchase price and 9% deduction rate indicated on the agricultural product sales invoice or purchase invoice (ordinary invoice).
In addition, the ordinary invoices and tax-free VAT general invoices obtained by real estate companies from wholesale, retail and other links cannot be deducted.
For the purchase of seedlings, if the seedling planting does not survive due to natural death, resulting in losses, it can be dealt with according to normal losses, and there is no need to transfer the input tax. At the same time, the corporate income tax is directly deducted before tax based on the purchase price.
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