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海关总署,各省、自治区、直辖市、计划单列市财政厅(局),国家税务局: 经国务院批准,现将饲料产品征免增值税问题通知如下:一、自2000年6月1日起,饲料产品分为征收增值税和免征增值税两类。二、进口和国内生产的饲料,一律执行同样的征税或免税政策。三、自2000年6月1日起,豆粕属于征收增值税的饲料产品,进口或国内生产豆粕,均按13%的税率征收增值税。其它粕类属于免税饲料产品,免征增值税,已征收入库的税款做退库
The General Administration of Customs, the provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan, the State Administration of Taxation (the State Administration of Taxation): With the approval of the State Council, we hereby notify the following issues concerning the exemption of value added tax for feed products: 1. Since June 1, 2000, Feed products are divided into VAT and exempt from VAT. Second, import and domestic production of feed, will be the implementation of the same tax or tax-free policy. Third, since June 1, 2000, soybean meal is a feed product for which VAT is levied. Imported or domestically produced soybean meal is subject to VAT at a rate of 13%. Other meals belong to duty-free feed products, exempt from value-added tax, has been levied storage tax refund