云南、江苏、上海税务部门联合发布首批咖啡产业链税务合规典型案例The tax departments of Yunnan, Jiangsu, and Shanghai jointly released the first batch of typical tax compliance cases for the coffee industry chain

据国家税务总局，近年来，我国咖啡产业突破单一的农业种植局限，产业链覆盖原料种植、精深加工、品牌运营、线下门店等多个领域，延伸发展出文创体验、庄园文旅、网红经济等多种新业态，成为一二三产业融合发展的典型示范。据统计，2025年全国咖啡行业总规模超2181亿元，咖啡消费人群超5.5亿人。咖啡产业主体分散、产业链长、业态多元、跨境属性强，经营主体需综合考虑各环节税收政策差异、增值税进项税额抵扣规则、收入类型核算等因素，如何确保税务合规是产业可持续发展的必答题。为此，云南、江苏、上海税务部门联合发布首批咖啡产业链税务合规典型案例，聚焦上、中、下游咖啡产业链条企业合规经营做法，为广大经营主体提供参考。

案例一：普洱金潞咖啡有限公司搭建数字化溯源闭环系统规范收购发票管理。作为省级重点龙头企业，金潞咖啡深耕咖啡产业二十载，曾面临咖啡鲜果收购环节“散户多、票货核验难”等问题，为此，企业将收购、开票、建账纳入线上闭环管理，以数字化管理破解合规痛点。在开票源头管控上，企业严格执行收购对象身份核验规定，仅限向自产咖啡鲜果的农户个人开具收购发票，从源头杜绝违规开票风险；在建账管理上，同步建立规范、完整的电子收购台账，逐笔记录农户姓名、身份证号、详细地址等关键信息，实现“一户一档、可查可溯”；此外，系统将采摘记录、收购过磅单、入库单、银行付款凭证等收购凭证电子化归档留存，依托交易日期、付款金额、农户身份信息等关键字段，与银行付款流水开展比对归集、逐项匹配核验，形成“采摘记录—收购凭证—付款流水”三流合一的溯源闭环，构建完整合规的证据链，实现每一笔收购业务全流程可核查、可管控。近三年，企业开具农产品收购发票金额合计6265万元，抵扣进项税额2072万元。企业已成功与30多个咖啡品牌深度合作，年销售额突破5800万元。

案例二：临沧云佳咖啡有限公司以“4+1+3”收购管理模式夯实收购业务合规根基。公司成立5年以来布局万亩咖啡种植基地，年烘焙产能超5000吨。面对优质原料难收购、收购业务财务核算不规范的隐忧，公司创新推行“4+1+3”收购管理模式。“4”即当场收购入库、当场收集农户身份证及银行信息、当场支付货款、当场完成开票，全程公开透明、即时办结，形成“货、款、票、账”四流合一的证据链，确保资金流与业务可以追溯，便于合规抵扣进项税；“1”即同步实行单一对公账户集中打款，确保资金流向全程清晰记录，便于公司统一核算资金收支，提高财务数据的准确性和完整性；“3”即公司配套的采购提交、财务初核、领导复核三级联审制度，层层把关规范收购业务内控流程。2025年以来，企业开具农产品收购发票金额1331万元，抵扣进项税额120万元。多年来公司凭借“4+1+3”模式的坚守，进一步提升了农户信任度与合作稳定性，2025年获评纳税信用A级。

案例三：云南中啡食品有限公司以研发领料“分台账式”精细管理实现费用归集准确性与研发效率双提升。该公司自成立以来，立足云南咖啡原产地，深耕小粒咖啡研发生产。针对研发领域，公司严格实行研发领料“台账化管理”。研发领用一律开具《研发领料单》，与生产领料单分行填报、分开流转，严禁混用；通过领料单标注项目编号及用途说明，确保材料费用精准对应到具体研发项目，避免生产成本与研发费用混淆。财务部门依据经批准的领料单，按“一项目一账册”建立研发支出辅助台账，逐笔记录领料日期、项目编号、材料名称、数量、金额及凭证号等，做到账实相符、有据可查。通过这一闭环管理，材料消耗追溯响应时间从2天压至2小时内，确保领料记录实现“单、账、实”一致，研发项目跟踪能力显著增强，同时，领料对账变为实时在线核对，跨部门错漏沟通次数减少约90%，有效释放研发人员非技术负担。清晰、可追溯的研发领料轨迹，为公司合规享受研发费用加计扣除政策提供了完整、规范的备查依据，近五年来享受研发费用加计扣除金额490万元，并连续两年获评纳税信用A级。

案例四：昆山林果咖啡有限公司完善咖啡豆分线核算机制防范加工环节政策适用风险。公司位于江苏昆山咖啡产业集聚区，年产烘焙咖啡豆约250吨。为了解决生咖啡豆销售适用9%税率、而焙炒咖啡豆销售适用13%税率这一增值税税率差异问题，防范税务风险，企业将业务明确划分为生咖啡豆销售和焙炒咖啡豆销售两类，分别在主营业务收入和主营业务成本科目下设立两个二级科目，库存表分别记载9%和13%产品的入库与出库数据，收入、成本、进项、销项、库存、开票全部分开记账，绝不混同。此外，企业还建立了覆盖采购、财务、开票全流程的分线核算机制：采购环节即分流，生豆入库时根据用途分别归入“贸易用库存”或“生产用原料库存”；财务部门按月建立农产品进项台账，分类核算用于9%和13%产品的进项税额；开票环节实行销售确认业务类型、财务对照税率开具、双人复核的制度。同时，公司仓库、采购、财务三部门每月联合盘点两类库存，确保账实相符。公司主动精准区分、规范适用政策，坚持诚信合规经营的管理理念，帮助其连续两年获评纳税信用A级。

案例五：上海来豪斯科技有限公司构建全周期税务合规管理体系促进销售环节多业态合规。作为国内预包装咖啡品牌“连咖啡”的运营主体，公司涉及多平台、多模式的业务形态，探索建立了一套事先预警、事中控制、事后核查的全周期税务合规管理体系。事前，坚持“业务先行、税务评估”的管控原则，在直播带货、社群团购等新业务模式上线前，财务部门提前介入开展涉税评估，明确合规处理路径；“双11”“618”等大型促销活动方案确定阶段，细化优惠券、满减、赠品等营销方式的税务处理规则，从源头防范涉税争议。事中，依托ERP系统，覆盖抖音、天猫、京东、拼多多等主流电商平台，实现税务事项的数字化实时管控，销售数据通过接口按日同步至后台，自动完成收入确认，杜绝人工操作带来的录入遗漏与核算差错；针对达人合作、平台促销等多元市场推广形式，明确合作主体、费用金额及发票状态，确保相关涉税业务处理规范。事后，定期开展增值税税负率同比、环比分析，精准识别异常波动并溯源核查，同步跟踪各项成本费用占比变化，重点核查异常增长项目的业务合理性与税务合规性，形成风险发现、原因分析、整改落实的全链条管理。全周期税务合规管理体系进一步提升企业销售端税务风险防控能力，助力品牌在行业中稳健扎根，公司2025年度申报缴纳税费900余万元，连续三年获评纳税信用等级A级。

“一路走来，从被动应对风险到主动构建体系，合规就是我们最稳的底气。”普洱金潞咖啡有限公司法定代表人张建国深有感触，“守住经营底线，换来的是市场信任与发展机遇。”谈及未来，张建国表示，金潞咖啡将持续深化数字化合规管理，把溯源体系覆盖全部合作基地，完善全流程内控机制，坚守诚信纳税、规范经营，以更高标准的合规建设护航咖啡产业发展。

云南省咖啡行业协会会长杨栋钦表示：“咖啡产业税务合规的关键在于‘全产业链合规’，要推动合规意识融入产业链全过程。我们欣喜地看到，越来越多的咖啡企业已从被动应对转向主动构建合规体系，而协会的责任不止于服务会员，要不断推动行业自律、标准引领与公共倡导，引领整个行业走向规范、诚信、可持续。”

云南财经大学财政与公共管理学院财税系主任袁娇教授表示，咖啡产业链条长、业态多元，决定了其税务合规必须贯穿于种植、采购、加工、贸易、零售全过程。当前，国内不少咖啡企业已逐步从被动应对税务检查转向主动建设合规体系，通过数字化工具、组织化流程和行业协同，将“税务合规、诚信纳税”内化为企业核心竞争力。未来，随着咖啡市场竞争从“规模扩张”转向“精耕细作”，税务合规能力将成为企业能否走得更稳、更远的关键支撑，进一步推动咖啡行业从粗放扩张向精细化、品牌化、国际化转型，更好实现产业高质量发展。

According to the State Administration of Taxation, in recent years, China's coffee industry has broken through the limitations of single agricultural planting, covering multiple fields such as raw material planting, deep processing, brand operation, offline stores, etc. The industry chain has extended and developed various new formats such as cultural and creative experience, garden culture and tourism, and internet celebrity economy, becoming a typical demonstration of the integrated development of primary, secondary and tertiary industries. According to statistics, by 2025, the total scale of the coffee industry in China will exceed 218.1 billion yuan, with over 550 million coffee consumers. The coffee industry is characterized by dispersed entities, long industrial chains, diverse business formats, and strong cross-border attributes. Operating entities need to comprehensively consider factors such as differences in tax policies at various stages, rules for deducting value-added tax input tax, and accounting for income types. Ensuring tax compliance is a necessary issue for the sustainable development of the industry. To this end, the tax departments of Yunnan, Jiangsu, and Shanghai jointly released the first batch of typical cases of tax compliance in the coffee industry chain, focusing on the compliant business practices of upstream, midstream, and downstream coffee industry chain enterprises, providing reference for the majority of business entities.

Case 1: Pu'er Jinlu Coffee Co., Ltd. builds a digital traceability closed-loop system to standardize the management of purchase invoices. As a provincial-level key leading enterprise, Jinlu Coffee has been deeply involved in the coffee industry for 20 years. However, it has faced problems such as a large number of retail investors and difficulty in verifying tickets and goods in the coffee fresh fruit acquisition process. Therefore, the company has incorporated the acquisition, invoicing, and accounting into online closed-loop management to solve compliance pain points through digital management. In terms of source control of invoicing, enterprises strictly implement the regulations on identity verification of acquisition targets, and only issue purchase invoices to individual farmers who produce coffee fresh fruits themselves, in order to eliminate the risk of illegal invoicing from the source; In terms of account establishment management, a standardized and complete electronic purchase account shall be established synchronously, and key information such as farmers' names, ID number, and detailed addresses shall be recorded one by one, so as to achieve "one file for one household, traceable"; In addition, the system will electronically archive and retain acquisition vouchers such as picking records, weighing orders, warehouse receipts, and bank payment vouchers. Based on key fields such as transaction dates, payment amounts, and farmer identity information, they will be compared and collected with bank payment records, matched and verified item by item, forming a three in one traceability loop of "picking records - acquisition vouchers - payment records", constructing a complete and compliant evidence chain, and realizing the full process of each acquisition business can be verified and controlled. In the past three years, the total amount of invoices issued by enterprises for the purchase of agricultural products was 62.65 million yuan, and the deducted input tax was 20.72 million yuan. The company has successfully established deep cooperation with more than 30 coffee brands, with annual sales exceeding 58 million yuan.

Case 2: Lincang Yunjia Coffee Co., Ltd. solidifies the compliance foundation of its acquisition business through the "4+1+3" acquisition management model. Since its establishment 5 years ago, the company has laid out a 10000 acre coffee planting base with an annual roasting capacity of over 5000 tons. Faced with the hidden concerns of difficulty in acquiring high-quality raw materials and irregular financial accounting in the acquisition business, the company innovatively implements the "4+1+3" acquisition management model. The "4" refers to on-site purchase and storage, on-site collection of farmers' ID cards and bank information, on-site payment of goods, and on-site completion of invoicing. The entire process is open, transparent, and completed in real time, forming a four in one evidence chain of "goods, funds, invoices, and accounts" to ensure that the flow of funds and business can be traced, facilitating compliance and deduction of input tax; '1' means synchronously implementing centralized payments from a single corporate account, ensuring clear records of fund flows throughout the process, facilitating the company's unified accounting of fund inflows and outflows, and improving the accuracy and completeness of financial data; The "3" refers to the three-level review system of procurement submission, financial initial review, and leadership review provided by the company, which checks and standardizes the internal control process of acquisition business at all levels. Since 2025, enterprises have issued invoices for the purchase of agricultural products with a total amount of 13.31 million yuan, offsetting input tax of 1.2 million yuan. For many years, the company has adhered to the "4+1+3" model, further enhancing the trust and cooperation stability of farmers. In 2025, it was awarded an A-level tax credit rating.

Case 3: Yunnan Zhongfei Food Co., Ltd. achieves dual improvement in cost collection accuracy and research and development efficiency through the "separate ledger" fine management of R&D material requisition. Since its establishment, the company has been rooted in the origin of Yunnan coffee and has been deeply involved in the research and production of small grain coffee. For the research and development field, the company strictly implements "ledger management" for R&D material requisition. R&D materials must be issued with a "R&D Material Requisition Form", which should be filled out separately from the production material requisition form and circulated separately. Mixing is strictly prohibited; By marking the project number and purpose description on the material requisition form, ensure that material costs accurately correspond to specific R&D projects, and avoid confusion between production costs and R&D expenses. The finance department shall establish a research and development expenditure auxiliary ledger based on the approved material requisition form, following the principle of "one project, one account book". The ledger shall record the material requisition date, project number, material name, quantity, amount, and voucher number on a case by case basis, ensuring that the accounts match the actual situation and are traceable. Through this closed-loop management, the response time for material consumption traceability has been reduced from 2 days to within 2 hours, ensuring that the material requisition records are consistent with "single, account, and actual", significantly enhancing the tracking ability of R&D projects. At the same time, material requisition reconciliation has become real-time online verification, reducing the number of cross departmental errors and omissions by about 90%, effectively releasing non-technical burdens on R&D personnel. The clear and traceable R&D material requisition trajectory provides a complete and standardized reference for the company to comply with the R&D expense deduction policy. In the past five years, the company has enjoyed a R&D expense deduction amount of 4.9 million yuan and has been rated as a tax credit A-level for two consecutive years.

Case 4: Kunshan Linguo Coffee Co., Ltd. improves the coffee bean line accounting mechanism to prevent policy risks in the processing stage. The company is located in the coffee industry cluster area of Kunshan, Jiangsu, with an annual output of about 250 tons of roasted coffee beans. In order to solve the problem of the difference in value-added tax rates between the 9% tax rate for the sale of raw coffee beans and the 13% tax rate for the sale of roasted coffee beans, and to prevent tax risks, the enterprise has clearly divided its business into two categories: raw coffee bean sales and roasted coffee bean sales. Two secondary accounts are set up under the main business income and main business cost accounts, and the inventory table records the inbound and outbound data of 9% and 13% products respectively. Revenue, cost, input, output, inventory, and invoicing are all recorded separately without confusion. In addition, the company has established a separate accounting mechanism covering the entire process of procurement, finance, and invoicing: the procurement process is divided, and when raw beans are stored, they are classified as "trade inventory" or "production raw material inventory" according to their use; The finance department shall establish a monthly agricultural product input ledger and classify the input tax for 9% and 13% products; The invoicing process implements a system of confirming the type of sales business, issuing financial tax rates, and double checking by two people. At the same time, the company's warehouse, procurement, and finance departments jointly conduct monthly inventory checks of two types of inventory to ensure that the accounts match the actual inventory. The company actively and accurately distinguishes and standardizes the application of policies, adheres to the management philosophy of integrity and compliance, and has helped it obtain an A-level tax credit rating for two consecutive years.

Case 5: Shanghai Laihaosi Technology Co., Ltd. builds a full cycle tax compliance management system to promote multi format compliance in the sales process. As the operating entity of the domestic pre packaged coffee brand "Lian Coffee", the company is involved in a multi platform and multi-mode business model, and has explored the establishment of a full cycle tax compliance management system that includes advance warning, in-process control, and post verification. Prior to the launch of new business models such as live streaming sales and community group buying, the finance department should adhere to the control principle of "business first, tax assessment" and intervene in tax related assessments in advance to clarify compliance processing paths; At the stage of determining the plans for large-scale promotional activities such as Double 11 and 618, refine the tax treatment rules for marketing methods such as coupons, discounts, and gifts, and prevent tax disputes from the source. In the process, relying on the ERP system, it covers mainstream e-commerce platforms such as Tiktok, Tmall, JD, Pinduoduo, etc., realizing digital real-time control of tax matters, synchronizing sales data to the background on a daily basis through the interface, automatically completing revenue recognition, and eliminating input omissions and accounting errors caused by manual operations; In response to various forms of market promotion such as influencer cooperation and platform promotion, clarify the cooperation subject, cost amount, and invoice status to ensure standardized handling of relevant tax related business. Afterwards, regular analysis of the year-on-year and month on month value-added tax burden rates will be conducted to accurately identify abnormal fluctuations and trace them back for verification. At the same time, changes in the proportion of various costs and expenses will be tracked, with a focus on verifying the business rationality and tax compliance of projects with abnormal growth, forming a full chain management of risk discovery, cause analysis, and rectification implementation. The full cycle tax compliance management system further enhances the tax risk prevention and control capabilities of the enterprise's sales end, helping the brand to firmly establish itself in the industry. The company declared and paid more than 9 million yuan in taxes and fees in 2025, and has been rated as an A-level tax credit rating for three consecutive years.

Along the way, from passively responding to risks to actively building systems, compliance is our most stable confidence, "said Zhang Jianguo, the legal representative of Pu'er Jinlu Coffee Co., Ltd. He deeply felt that" holding the bottom line of operation brings market trust and development opportunities. "When it comes to the future, Zhang Jianguo said that Jinlu Coffee will continue to deepen digital compliance management, cover all cooperative bases with the traceability system, improve the entire process internal control mechanism, adhere to honest taxation and standardized operation, and escort the development of the coffee industry with higher standards of compliance construction.

Yang Dongqin, President of Yunnan Coffee Industry Association, said, "The key to tax compliance in the coffee industry lies in 'full industry chain compliance'. We need to promote the integration of compliance awareness into the entire process of the industry chain. We are pleased to see that more and more coffee companies have shifted from passive response to actively building compliance systems. The responsibility of the association is not only to serve its members, but also to continuously promote industry self-discipline, standard guidance, and public advocacy, leading the entire industry towards standardization, integrity, and sustainability

Professor Yuan Jiao, Director of the Finance and Taxation Department at the School of Finance and Public Management of Yunnan University of Finance and Economics, stated that the coffee industry has a long chain and diverse business formats, which determines that its tax compliance must be integrated throughout the entire process of planting, procurement, processing, trade, and retail. Currently, many coffee companies in China have gradually shifted from passively responding to tax inspections to actively building compliance systems. Through digital tools, organized processes, and industry collaboration, they have internalized "tax compliance and honest taxation" as their core competitiveness. In the future, as the competition in the coffee market shifts from "scale expansion" to "meticulous cultivation", tax compliance capabilities will become a key support for enterprises to move more steadily and further, further promoting the transformation of the coffee industry from extensive expansion to refinement, branding, and internationalization, and better achieving high-quality development of the industry.