1. The agricultural product purchase invoice is only used when the purchasing unit purchases the duty-free agricultural products listed in the Notes on the Scope of Agricultural Product Taxation from rural producers.

3. The invoice price is the actual purchase price of agricultural products paid to rural producers.

4. If the payment is made in cash, the payee shall sign the purchase invoice; If payment is made by cash check, bank acceptance draft, etc. The payee must have the same name as the seller.

5. Purchase invoices are only issued in the county, and blank purchase invoices are not allowed to be used across regions.

6. When the entrusted processing unit purchases duty-free agricultural products in the name of the entrusting party, it shall not issue an invoice to the tax authorities for the purchase by the entrusting party.