Starting from January 1, 2026, general taxpayers who are not part of the agricultural product assessment deduction pilot program need clear guidelines on determining input tax when purchasing agricultural products. The rules vary depending on the type of invoice obtained, whether it is a special VAT invoice, a customs import VAT payment certificate, an agricultural product sales invoice, or an agricultural product purchase invoice.

According to the Tibet tax authorities, if a general taxpayer obtains a special VAT invoice issued by another general taxpayer or a customs import VAT payment certificate, the VAT amount stated on those documents will be directly recognized as the input tax. In cases where the special VAT invoice comes from a small-scale taxpayer who calculates and pays VAT under the simplified method at a 3% collection rate, the input tax is calculated using the amount stated on the invoice multiplied by a 9% deduction rate.

For purchases involving agricultural product sales invoices or purchase invoices, the input tax is determined by applying a 9% deduction rate to the purchase price of the agricultural products as indicated on the relevant invoice. Additionally, when general taxpayers purchase tax-exempt agricultural products from specialized farmer cooperatives, they are also eligible to calculate input tax using the 9% deduction rate.

The legal basis for these provisions is the announcement on the transitional matters for VAT preferential policies following the implementation of the VAT Law, jointly issued by the Ministry of Finance and the State Taxation Administration.