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2009年8月13日国税函[2009]430号山西省国家税务局:你局《关于氨化硝酸钙免征增值税问题的请示》(晋国税发[2009]112号)已悉。经研究,批复如下:
August 13, 2009 Guoshuihan [2009] No. 430 State Department of Taxation of Shanxi Province: Your Bureau’s Request for Information on Ammonia-Calcium Nitrate Exemption from Value-Added Tax (Jin Shui Fa [2009] No. 112) After research, we hereby reply as follows: