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据财政部、国家税务总局(97)财税电字001号紧急通知:财政部、国家税务总局《关于对若干农业生产资料免征增值税问题的通知》([96]财税字018号)规定了对化肥、农药等若干农业生产资料在1997年底以前免征增值税。有些地方来电询问1998年如何执行,经研究明确,在没有新的政策规定之前,该项政策1998年继续执行。
According to the Ministry of Finance and the State Administration of Taxation (97) Cai Shui No. 001 Emergency Notice: Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Value-added Tax for Certain Agricultural Production Materials (No. [96] Cai Zi Zi No. 018) Some agricultural production materials such as chemical fertilizers and pesticides are exempt from value-added tax by the end of 1997. In some places, some of them inquired about how they were implemented in 1998 and it is clear from the study that the policy will continue to be implemented in 1998 without new policy provisions.