财政部、国家税务总局日前就化肥、农药及农药中间体等农业生产资料进口环节增值税征免问题下发了通知。其中规定,进口氮肥继续照章征收进口环节增值税;对进口磷酸二铵照章征收进口环节增值税;对国家计划安排进口的钾肥、复合肥等免征进口环节增值税。对国家计划安排的2亿美元进口农药成药和农药原药免征进口环节增值税;对国家计划安排1.3亿美元的进口农药原料和中间体进口环节增值税实行 The Ministry of Finance and the State Administration of Taxation recently issued a circular on the issue of exemption from VAT for the importation of agricultural means of production such as fertilizers, pesticides and pesticide intermediates. Which stipulates that the import of nitrogenous fertilizers will continue to be levied on the value-added tax of importation; the import of value-added tax on importation of diammonium phosphate will be levied according to regulations; and the import of value-added tax on imported potash and compound fertilizers will be exempted from the plan of the state. The plan to import and export of 200 million U.S. dollars worth of pesticides and pesticides will be exempted from import VAT; the implementation of the national plan to allocate 130 million U.S. dollars of import value-added tax on imported pesticide raw materials and intermediates