本刊讯经国务院批准,财政部、海关总署和国家税务总局近日印发了《关于对化肥恢复征收增值税政策的通知》(财税〔2015〕90号),规定自2015年9月1日起,对纳税人销售和进口的化肥,统一按13%税率征收增值税,原有的增值税免税和先征后返政策相应停止执行。当前,化肥价格处于相对低位,市场供应充足、竞争充分,为化肥增值税 According to the State Council’s approval, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation recently issued the Circular on the Policy of Value Added Tax on the Recovery of Chemical Fertilizers (Cai Shui [2015] No. 90), which provides that since September 1, 2015 , The sales and import of fertilizers to taxpayers will be subject to the uniform VAT tax rate of 13%, the original VAT exemption and the policy of first come back to the country and cease to be implemented accordingly. At present, the price of fertilizers is relatively low, the market supply is sufficient and the competition is full. The fertilizer value-added tax