近日,国家税务总局发出通知,对“饲料”注释重新修订,并对饲料免征增值税的管理进一步明确。 修订后的“饲料”注释即“饲料”的范围是:饲料指用于动物饲养的产品及其加工品,本货物的范围包括: 1、单一大宗饲料。指以一种动物、植物、微生物或矿物质为来源的产品及其副产品。 2、混合饲料。指由两种以上单一大宗饲料、粮食、粮食副产品及饲料添加剂按照一定比例 Recently, the State Administration of Taxation issued a circular revising the “feed” note and further clarifying the management of the exemption of feed value-added tax. The revised “feed” note that the scope of “feed” is: feed refers to the products used for animal husbandry and its processed products, the scope of the goods include: 1, a single bulk feed. Refers to products and their by-products derived from an animal, plant, microorganism or mineral. 2, mixed feed. Refers to the two or more single bulk feed, food, food by-products and feed additives in accordance with a certain percentage