提問（Lift to ask:）：

《國家稅務(wù)總局關(guān)于納稅人采取“公司＋農(nóng)戶”經(jīng)營模式銷售畜禽有關(guān)增值稅問題的公告》（國家稅務(wù)總局公告2013年第8號(hào)）規(guī)定，所謂“公司＋農(nóng)戶”經(jīng)營模式，即公司與農(nóng)戶簽訂委托養(yǎng)殖合同，向農(nóng)戶提供畜禽苗、飼料、獸藥及疫苗等（所有權(quán)屬于公司），農(nóng)戶飼養(yǎng)畜禽苗至成品后交付公司回收，公司將回收的成品畜禽用于銷售。請(qǐng)問，在“公司＋農(nóng)戶”經(jīng)營模式下，公司按合同約定從農(nóng)戶手中回收成品時(shí)，農(nóng)戶需開具什么發(fā)票？
The state administration of taxation on the taxpayers take the "company + farmers" business model sales announcement of livestock and poultry on the VAT issue (the state administration of taxation announced no. 8, 2013), the so-called "company + farmers" business model, namely the company signed contracts on farming and farmers, provide farmers with livestock and poultry seedling, feed, veterinary drugs and vaccines (ownership belongs to the company), such as raising livestock and poultry farmers seedlings to finished product delivery company after recovery, the company will be recycled products of livestock and poultry for sale. Excuse me, in the "company + peasant household" management mode, the company in accordance with the contract agreement recycling products from farmers, farmers need to issue invoice?
濟(jì)南代理記賬公司為您解答：
《中華人民共和國發(fā)票管理辦法》第三條規(guī)定，發(fā)票是指在購銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營活動(dòng)中，開具、收取的收付款憑證。第十九條規(guī)定，銷售商品、提供服務(wù)以及從事其他經(jīng)營活動(dòng)的單位和個(gè)人，對(duì)外發(fā)生經(jīng)營業(yè)務(wù)收取款項(xiàng)，收款方應(yīng)當(dāng)向付款方開具發(fā)票；特殊情況下，由付款方向收款方開具發(fā)票?！秶叶悇?wù)總局關(guān)于受托種植植物、飼養(yǎng)動(dòng)物征收流轉(zhuǎn)稅問題的通知》（國稅發(fā)〔2007〕17號(hào)）規(guī)定，單位和個(gè)人受托種植植物、飼養(yǎng)動(dòng)物的行為，應(yīng)按照營業(yè)稅“服務(wù)業(yè)”稅目征收營業(yè)稅，不征收增值稅。上述單位和個(gè)人受托種植植物、飼養(yǎng)動(dòng)物的行為，指委托方向受托方提供其擁有的植物或動(dòng)物，受托方提供種植或飼養(yǎng)服務(wù)并最終將植物或動(dòng)物歸還給委托方的行為。
The law of the People's Republic of China invoice management method ", specified in article 3 of the invoice refers to the buying and selling commodities, providing or accepting services as well as engaging in other business activities, issue, charge voucher. Article 19 regulation, selling commodities, providing services and the units and individuals engaging in other business activities, foreign payments before the occurrence of business management, b shall draw up invoices for the payer. Under special circumstances, the payer draws invoice payee. The state administration of taxation on the plant, raising animals impose tax issues notice (guoshuifa [2007] no. 17), units and individuals entrusted cultivation of plants, animals behavior, should be in accordance with the "services" tax levy business tax, no VAT. The units and individuals entrusted cultivation of plants, animals behavior, refers to the entrusted party to provide its plant or animal, entrusted with planting or breeding service and eventually return to plants or animals to the committee
農(nóng)戶受托養(yǎng)殖或種植取得的勞務(wù)收入，屬于營業(yè)稅“服務(wù)業(yè)”征收范圍。綜合上述規(guī)定，“公司＋農(nóng)戶”的經(jīng)營模式下，公司按合同約定從農(nóng)戶手中回收成品，農(nóng)戶應(yīng)開具營業(yè)稅發(fā)票。

 Farmers have entrusted cultivation and planting of labor income, belong to the business tax levy range "services". Comprehensive the above regulations, the management mode of "company + peasant household", the company agrees by the contract from farmers in recycled product, farmers should issue tax invoices.

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