1, increase the code of agricultural products to be purchased. Farmers are exempt from value-added tax when selling their own agricultural products, and enterprises are also exempt from tax when issuing purchase invoices.
2. Select Purchase Invoice Filling in Invoice Management-Invoice Filling. If there is no "Purchase Invoice Filling" item here, you need to apply to the competent tax authorities.
3. The buyer is an enterprise that issues purchase invoices, and the seller is a farmer who sells agricultural products. In the seller's information office, fill in the name on the farmer's ID card, fill in the ID number as the tax identification number, and truthfully fill in the address, telephone number, bank and account number. After the purchase invoice is printed, it shall be stamped with the special invoice seal of the enterprise that issued the purchase invoice.
legal ground
Article 9 of the Measures for the Administration of Agricultural Products Purchase Invoices of the State Taxation Bureau of Guizhou Province, if a VAT taxpayer who has gone through tax registration according to law purchases self-produced agricultural products from agricultural producers, he may apply to the competent tax authorities for receiving and purchasing agricultural products purchase invoices.