经国务院批准,2015年8月10日,财政部、海关总署和国家税务总局印发了《关于对化肥恢复征收增值税政策的通知》(财税〔2015〕90号),规定自2015年9月1日起,对纳税人销售和进口的化肥,统一按13%税率征收增值税,原有的增值税免税和先征后返政策相应停止执行。自1994年以来,国家对国内生产流通和进口的部分化肥品种一直实行免征或者先征后返增值税等优惠政 With the approval of the State Council, on August 10, 2015, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation issued the Circular on the Policy of Value Added Tax on the Recovery of Chemical Fertilizers (Cai Shui [2015] No. 90), which provides that since September 2015 On the 1st, the VAT on the sales and importation of taxpayers will be levied at a uniform rate of 13%. The original VAT exemption and the first-come-first-served policy will cease to be implemented accordingly. Since 1994, the state has continuously exempted some types of fertilizer products from domestic circulation and importation or preferential tax policies such as value-added tax