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国家税务总局关于化肥实行综合平均销售价格后税收、财务处理问题的通知根据《国家计委、全国供销合作总社关于加强化肥价格管理、整顿化肥流通秩序的通知》（计价〔１９９６〕６４８号）中的有关规定，对粮棉挂钩以外的化肥实行综合平均销售价格。现对农资企业在执行化肥...
Circular of the State Administration of Taxation on Issues Concerning the Taxation and Financial Management after Implementing Integrated Average Sales Price of Fertilizer According to the Notice of the State Development Planning Commission and the National Federation of Supply and Marketing Cooperatives on Strengthening the Management of Fertilizer Price and Rectifying the Circulation of Fertilizer (Order No. [1996] 648) In the relevant provisions of the fertilizer linked to grain and cotton outside the implementation of integrated average selling price. Now on the implementation of fertilizer in the fertilizer ...