国家税务总局国税发[2003]114文、广东省国家税务局粤国税发[2003]238号文,就调整饲料生产企业饲料免征增值税的审批程序发出通知:一、饲料生产企业申请免征增值税的饲料除单一大宗饲料、混合饲料以外,配合饲料、复合预混料和浓缩饲料均应由省一级税务机关确定的饲料检测机构进 State Administration of Taxation, Guo Shui Fa [2003] No. 114 Document, State Administration of Taxation of Guangdong Province, State Administration of Taxation, [2003] No. 238, issued a notice on the examination and approval process for adjusting the exemption of value-added tax for feedstuff production enterprises: Value-added tax feed In addition to a single bulk feed, mixed feed, compound feed, compound premix and concentrated feed should be determined by the provincial tax authorities Feed Inspection Agency into