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问题
不可以享受农产品加计扣除政策的票据类型
释义
除以下三种票据类型不可以享受农产品加计扣除政策:一、是农产品收购发票或者销售发票,这里的销售发票必须是农业生产者销售自产农产品适用免税政策开具的普通发票;二、是取得一般纳税人开具的增值税专用发票或海关进口增值税专用缴款书;三、是从按照3%征收率缴纳增值税的小规模纳税人处取得的增值税专用发票。
法律依据
《中华人民共和国农产品质量安全法》第二十二条
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更新时间:2025/11/24 20:58:25