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经国务院批准,财政部、国家税务总局近日就农业生产资料征免增值税的问题发出通知。其中对化肥企业原免征税的碳铵、磷肥、小尿素、磷铵等产品自1998年1月1日至2000年12月31日继续执行免征增值税。该通知具体内容如下。 一.下列货物自1998年1月1日至2000年12月31日继续免征增值税:1 饲料。2 农膜。3 化肥生产企业生产销售的碳酸氢铵、普通过磷酸钙、钙镁磷肥产品的小
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued a notice on the issue of VAT exemption for agricultural means of production. Among them, the original duty-free fertilizer ammonium bicarbonate, phosphate fertilizer, small urea, ammonium phosphate and other products from January 1, 1998 to December 31, 2000 continue to be exempted from value-added tax. The notice details as follows. I. The following goods from January 1, 1998 to December 31, 2000 continue to exempt from value-added tax: 1 feed. 2 plastic sheeting. 3 fertilizer production and sales of ammonium bicarbonate, general superphosphate, calcium magnesium phosphate fertilizer products small