近日,国家税务总局发布《关于兽用药品经营企业销售兽用生物制品有关增值税问题的公告》。公告称,自今年4月1日起,取得《兽药经营许可证》的兽用药品经营企业在销售兽用生物制品时,可以选择简易办法按照兽用生物制品销售额和3%的征收率计算缴纳增值税。该公告发布实施后,与2012年发布的《国家税务总局关于药品 Recently, the State Administration of Taxation promulgated the “Notice Concerning the Issue of Value Added Tax on Veterinary Biological Products Sold by Veterinary Drug-Operated Enterprises.” The announcement said that since April 1 this year, the veterinary drug companies that have obtained the “Veterinary Drug Administration License” may choose an easy way to calculate the veterinary biological product sales and the levy rate of 3% when selling the veterinary biological products Pay VAT. After the announcement was released, the “State Administration of Taxation on Drugs” was released in 2012