为了进一步贯彻执行“十三五”期间进口种子(苗)种畜(禽)和鱼种(苗)(以下统称“种子种源”)免征进口环节增值税(以下简称“免税”)政策,促进良种引进推广,加强现代农业建设,根据《财政部海关总署国家税务总局关于“十三五”期间进口种子种 In order to further implement the import tax exemption (hereinafter referred to as “tax exemption”) of imported seeds (seedlings) of breeding stock (seedlings) and fish species (hereinafter referred to as “seed germplasm”) during the “13th Five-Year Plan” “) Policies to promote the introduction and promotion of improved varieties, strengthen the construction of modern agriculture, according to the” Ministry of Finance, General Administration of Customs State Administration of Taxation on “13th Five-Year ” during the import of seeds