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财税[2003]181号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:为有效阻断艾滋病病毒的传播,推进艾滋病防治工作的顺利开展,经国务院批准,现对抗艾滋病病毒药品有关增值税的政策通知如下:一、自2002年1月1日起至2006年12月31日止,免征进口抗艾滋病病毒药品的进口环节及国内流通环节的增值税。具体免税的药物品种见《进口抗艾滋病病毒药物名录》(附件1)。二、自2003年7月1日起至2006年12月31日止,对国内定点生产企业生产的国产抗艾滋病病毒药品
Cai Shui [2003] No. 181 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation and the Finance Bureau of Xinjiang Production and Construction Corps: In order to effectively stop the spread of HIV and promote the smooth implementation of AIDS prevention and control work, The policy approved by the State Council to fight the VAT on anti-HIV drugs is as follows: I. From January 1, 2002 to December 31, 2006, the import and domestic circulation of imported anti-HIV medicines should be exempted VAT. See the Imported Anti-HIV Drug Inventory (Annex 1) for the specific types of tax exempt medicines. Second, from July 1, 2003 to December 31, 2006, domestic domestic anti-HIV drugs produced by fixed-point manufacturing enterprises