１９９９年１２月３１日财税字〔１９９９〕３０４号各省、自治区、直辖市、计划单列市财政厅 (局 )、地方税务局 :经国务院批准 ,现对承储企业取得的国家储备肉和储备糖财政补贴收入免征营业税问题通知如下 :国家储备肉、储备糖是为保护农民利益 ,进行市场调控和应付重大自然 (December 31, 1999) Cai Shui Zi [1999] No. 304 Financed by the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and local tax bureaus: With the approval of the State Council, Subsidy income tax exemption business tax issues are as follows: National reserves of meat, sugar reserves is to protect the interests of farmers, market regulation and deal with major nature