提问（Lift to ask:）：
《国家税务总局关于纳税人采取“公司＋农户”经营模式销售畜禽有关增值税问题的公告》（国家税务总局公告2013年第8号）规定，所谓“公司＋农户”经营模式，即公司与农户签订委托养殖合同，向农户提供畜禽苗、饲料、兽药及疫苗等（所有权属于公司），农户饲养畜禽苗至成品后交付公司回收，公司将回收的成品畜禽用于销售。请问，在“公司＋农户”经营模式下，公司按合同约定从农户手中回收成品时，农户需开具什么发票？
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?
济南代理记账公司为您解答：
《中华人民共和国发票管理办法》第三条规定，发票是指在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。第十九条规定，销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票；特殊情况下，由付款方向收款方开具发票。《国家税务总局关于受托种植植物、饲养动物征收流转税问题的通知》（国税发〔2007〕17号）规定，单位和个人受托种植植物、饲养动物的行为，应按照营业税“服务业”税目征收营业税，不征收增值税。上述单位和个人受托种植植物、饲养动物的行为，指委托方向受托方提供其拥有的植物或动物，受托方提供种植或饲养服务并最终将植物或动物归还给委托方的行为。
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
农户受托养殖或种植取得的劳务收入，属于营业税“服务业”征收范围。综合上述规定，“公司＋农户”的经营模式下，公司按合同约定从农户手中回收成品，农户应开具营业税发票。
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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