Can agricultural tax-free income be deducted?

Since April 1 2009, taxpayers are allowed to calculate the input tax deduction according to the purchase price of agricultural products indicated in the purchase invoice or sales invoice and the deduction rate of 9%; Among them, the purchase of agricultural products with the tax rate of 13% for the production or entrusted processing of goods shall be calculated according to the purchase price of agricultural products and the deduction rate of 10% indicated in the agricultural product purchase invoice or sales invoice.