编辑同志： 　　我是咸阳国税局一名税干，前段时间有关一纳税人的几个问题使我无法得以查证，特请教盼复。 　　一、有一个氮肥厂，主要产品为碳铵〈碳酸氢铵〉，现行政策对小化肥免税，但具体由哪一级确定为小化肥 (以生产能力定，还是以其它标准定 )?另外，该厂还有其它产品 Editor’s Comrade: I am a tax cadre in the State Administration of Taxation in Xianyang. A few questions about a taxpayer some time ago prevented me from being able to verify this. First, there is a nitrogenous fertilizer plant, the main product is ammonium bicarbonate, the current policy of small-scale fertilizer tax-free, but which level identified as a small fertilizer (to determine the production capacity, or set by other standards)? In addition, The factory also has other products