海关总署最近发出《关于2000年化肥农药进口环节增值税征免等问题的通知》。(1)对国家计划内进口的钾肥和部分复合肥免征进口环节增值税(具体品种详见通知附件),附件未列名的化肥照章征收进口环节增值税。办理附件所列品种化肥增值税免税手续时,外商投资企业需凭《外商投资企业 The General Administration of Customs recently issued a Circular on Issues Concerning the Exemption and Exemption of Value-added Tax for Import of Chemical Fertilizers and Pesticides in 2000. (1) Exemption of import value added tax on potash fertilizer and part of compound fertilizer imported from the state plan (for the specific varieties, please refer to the attachment in the notification). Import and export of value-added tax is levied on unmentioned listed fertilizer. When applying for VAT tax exemption procedures for the varieties listed in the appendix, the foreign-invested enterprises shall rely on the principle of "foreign-invested enterprises