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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局: 近日接到部分地区询问,财政部、国家税务总局财税[2002]12号通知下发后,增值税一般纳税人向小规模纳税人购买农产品应如何确定进项税抵扣率。现明确如下: 增值税一般纳税人向小规模纳税人购买农产品,可按照《财政部、国家税务总局关于提高农产品进项税抵扣率的通知》(财税[2002]12号)的规定依13％的抵扣率抵扣进项税额。
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps: After receiving some inquiries recently, the Ministry of Finance and the State Administration of Taxation released Circular Cai Shui [2002] No.12, VAT VAT taxpayers to buy small agricultural products should be how to determine the input tax deduction rate. It is hereby clarified as follows: VAT General taxpayers purchase agricultural products from small-scale taxpayers in accordance with the provisions of the “Circular of the Ministry of Finance and the State Administration of Taxation on Increasing the Deduction Rate of Agricultural Products Input Tax” (Cai Shui [2002] No.12) The deduction rate of deductible input tax.