论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:为支持农业生产发展,经国务院批准,现就若干农业生产资料征免增值税的政策通知如下:一、下列货物免征增值税:1.农膜。2.生产销售的除尿素以外的氮肥、除磷酸二铵以外的磷肥、钾肥以及以免税化肥为主要原料的复混肥(企业生产复混肥产品所用的免税化肥成本占原料中全部化肥成本的比重高于70%)。“复混肥”是指用化学方法或物理方法加工制成的氮、磷、钾三种养分中至少有两种养分标明量的肥料,包括仅用化学方法制成的复合肥和仅用物理方法制成的混配肥(也称掺合肥)。
Autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the State Administration of Taxation, the Finance Bureau of Xinjiang Production and Construction Corps, and the Office of the Financial Ombudsman in each province, autonomous region, municipality directly under the Central Government and the cities specifically designated in the plan: In order to support the development of agricultural production, With the approval of the State Council, the policy on VAT exemption for certain agricultural means of production is hereby notified as follows: 1. The following goods are exempt from VAT: 1. Plastic sheeting. 2. Production and sales of nitrogenous fertilizers other than urea, phosphate fertilizers other than diammonium phosphate, potash fertilizers and compound fertilizers based on tax-exempt fertilizers (the tax-free fertilizer costs for producing compound fertilizer products account for the total cost of fertilizers in the raw materials The proportion of more than 70%). “Compound fertilizer ” refers to at least two nutrient-labeled fertilizers of nitrogen, phosphorus and potassium nutrients that are chemically or physically processed, including chemical fertilizers And only with physical methods made of fertilizer (also known as fertilizer).