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财政部、国家税务总局日前就化肥、农药及农药中间体等农业生产资料进口环节增值税征免问题下发了通知。其中规定 ,进口氮肥继续照章征收进口环节增值税 ;对进口磷酸二铵照章征收进口环节增值税 ;对国家计划安排进口的钾肥、复合肥等免征进口环节增值税。对国家计划安排的２亿
The Ministry of Finance and the State Administration of Taxation recently issued a circular on the issue of exemption from VAT for the importation of agricultural means of production such as fertilizers, pesticides and pesticide intermediates. Which stipulates that the import of nitrogenous fertilizers will continue to be levied on the value-added tax of importation; the import of value-added tax on importation of diammonium phosphate will be levied according to the regulations; and the import of value-added tax on potash and compound fertilizers, etc. that are planned by the state will be exempted. 200 million for the national plan