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经国务院批准,财政部、国家税务总局近日就农业生产资料免征增值税的问题发出通知。其中,对化肥企业原免征税的碳酸氢铵、磷肥、小尿素、磷酸铵等产品在2000年12月31日前免征增值税。该通知具体内容如下: 一、下列货物至2000年12月31日免征增值税:饲料;农膜;化肥生产企业生产销售的碳酸氢铵,普通过磷酸钙、钙、镁、磷肥产品,小化肥生产企业改产、销售尿素、磷酸铵和硫磷铵;化肥生产企
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued a notice on the exemption of value-added tax on agricultural means of production. Among them, the original tax-free fertilizer ammonium bicarbonate enterprises, phosphate fertilizer, small urea, ammonium phosphate and other products by December 31, 2000 exemption from value-added tax. The notice details as follows: First, the following goods to the December 31, 2000 exempt from value-added tax: feed; plastic sheeting; fertilizer production and sales of ammonium bicarbonate, general superphosphate, calcium, magnesium, phosphate fertilizer products, small Fertilizer production enterprises to change, sales of urea, ammonium phosphate and ammonium phosphate; fertilizer production enterprises