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各省、自治区、直辖市和计划单列市国家税务局:经国务院批准,从2004年1月1日起,对国产农药免征生产环节增值税的政策停止执行。为鼓励农药出口,现将农药出口有关退税政策通知如下:《财政部、国家税务总局关于若干农业生产资料征免增值税政策通知》(财税[2001]113号)第一条第三款规定的48种农药出口,从2004年1月1日起,准予按现行出口货物退税有关规定办理退税,并适用11%的出口退税率。
The State Taxation Bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning states: With the approval of the State Council, starting from January 1, 2004, the policy of exempting domestically produced pesticides from VAT was suspended. In order to encourage the export of pesticides, the relevant tax refund policy for pesticide exports is hereby notified as follows: “The Ministry of Finance and the State Administration of Taxation on Several Policies on the Exemption of Value Added Tax for the Agricultural Production Materials Circular” (Cai Shui [2001] No. 113) Article 1, paragraph 3 The export of 48 kinds of pesticides, starting from January 1, 2004, will be subject to tax refund in accordance with the relevant provisions of the current tax refund for export goods, and an 11% export tax rebate rate will be applied.