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财政部、国家税务总局发出紧急通知（[97]财税电字001号）——1998年继续对饲料免征增值税。该通知指出：“财政部、国家税务总局《关于对若干农业生产资料免征增值税问题的通知》（［96］财税字018号）规定了对化肥、农药等若干农业生产资料在1997年底以前免征增值税。有些地
Ministry of Finance and State Administration of Taxation issued an urgent notice ([97] Cai Shui Diao 001) - In 1998, the feed was exempt from value-added tax. The circular pointed out: "The Circular of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax for Certain Agricultural Production Materials (No. [96] Cai Zi Zi No. 018) stipulates that certain agricultural means of production such as chemical fertilizers and pesticides, Exempted from VAT. Some places