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海关总署:为保证农药成药、原药和农药中间体进口税收政策的顺利衔接,经研究,决定将《财政部、国家税务总局关于农药和农药原药免征进口环节增值税问题的通知》(财税[2001]105号)和《财政部关于进口农药原料及中间体进口环节增值税先征后返有关问题的通知》(财税[2001]104号)的执行期限延长至2002年2月28日。特此通知。
General Administration of Customs: In order to ensure the smooth convergence of the import tax policy of pesticides, original drugs and pesticide intermediates, the study determined that “the Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value Added Tax on Pesticides and Pesticides from Import Links” (Cai Shui [2001] No. 105) and the Notice of the Ministry of Finance on Issues Relating to the First-time Collection and Return of Value-added Tax on Imported Pesticide Raw Materials and Intermediate Imports (Cai Shui [2001] No. 104) until February 28, 2002 day. Hereby notice.