我国对进口水产种苗将免征增值税国家财政部、税务总局和海关总署就进口鱼种（苗）免征进口环节增值税的有关问题发出通知，规定：海关应以农业部进出口专用章为依据确定征免税。有关进口鱼种（苗）免征品种有：鳗鱼苗、鲤鱼苗及其他鱼苗、龙虾种苗、大螯虾苗、对虾苗、扇... China Will Exempt VAT on Imported Aquatic Seeds and Seeds The Ministry of Finance, the State Administration of Taxation and the General Administration of Customs issue a circular on issues related to the exemption of import value-added tax (VAT) on imported fish species (Miao), stipulating that the Customs shall use the special import and export Zhang as the basis for determining tax levy. The import of fish species (seedlings) exempt varieties are: eel seedlings, carp fry and other fry, lobster seedlings, spat shrimp, shrimp seedlings, fans ...