Normal VAT payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small-scale VAT payers.

• 39增值税一般纳税人向农业生产者购进免税农业产品，或向小规模纳税人购进农业产品，有要求计算进项税额予以扣除的权利。