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各市、州计委(饲料办)、国税局,省直饲料企业:根据《财政部、国家税务总局关于饲料产品免征增值税问题的通知(财税[2001]121号)》的有关规定,饲料产品免征增值税政策2002年继续执行。经研究,现将有关事项通知如下:一、饲料产品免征增值税范围(一)单一大宗饲料:糠麸(小麦麸、米糠、米糠饼)、酒糟、鱼粉、草饲料以及磷酸氢钙、菜籽粕、棉籽粕、向日葵粕、花生粕等。但单一大宗饲料的豆饼(粕)、花生饼、骨粉(肉骨粉)、油渣饼、血粉不再
According to the relevant provisions of the “Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-Added Tax on Feed Products (Cai Shui [2001] No. 121)”, the municipal government and the State Planning Commission (Feed Office), the State Administration of Taxation and the provincial direct-feed enterprises: Products exempt from VAT policy continued in 2002. The research, the relevant matters are hereby notified as follows: First, feed products exempt from VAT (a) a single bulk feed: bran (wheat bran, rice bran, rice bran cake), distiller’s grains, fish meal, grass feed and dicalcium phosphate Seed meal, cottonseed meal, sunflower meal, peanut meal and the like. But a single bulk feed bean cake (meal), peanut cake, bone meal (meat and bone meal), oil cake, blood meal no longer