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最近从有关部门了解到,海关总署曾就关于农药进口环节增值税征免等问题,签发了《关于2000年化肥进口环节增值税征免等问题的通知》(署税[2000]126号文)。其中在第二项对进口农药成药和原药的规定是:“在具体政策明确以前,海关暂对进口农药成药和原药征收相当于进口环节增值税税款的保证金,边境小额贸易可减半征收进口环节增值税税款保证金。”前不久,海关总署又发布了《海关总署、财政部关于2000年农药成药和农
Recently, it has been learned from relevant departments that the General Administration of Customs has issued a Circular on Issues Concerning the Exemption and Exemption of Value-added Tax on Imports of Fertilizers for 2000 (Circular [2000] No. 126) issued by the General Administration of Customs on Issues Concerning the Exemption and Exemption of Value Added Tax on Import Processes of Pesticides. ). In the second paragraph, the stipulations on the import of pesticides and the original drugs are: “Before the specific policy is clear, the customs shall impose a deposit equal to the value-added tax on the importation of the imported pesticides and the original drugs. The border trade may be Halved the import VAT vouchers. ”Not long ago, the General Administration of Customs released the" General Administration of Customs, Ministry of Finance on the 2000 pesticide medicine and agriculture