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按照财政部《关于1999年进口农药进口增值税征免问题的通知》(财税宇[1999]14号)精神,近日,海关总署对1999年进口农药进口环节增值税征免问题发出通知,主要内容如下。 一、1999年国家计划内进口的农药成药(我国禁止和严格限制使用的农药品种除
In accordance with the Ministry of Finance’s “Circular on the Import VAT Exemption of Imported Pesticides in 1999” (Caiheyu [1999] No. 14), the General Administration of Customs recently issued a notice on the issue of import and export VAT exemption for imported pesticides in 1999. The content is as follows. I. Pesticides imported into the national plan in 1999 (except for pesticides banned and strictly restricted in China