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肥料通常分为天然动植物肥料和化学肥料两种类型。在《税则》中肥料产品主要列为第三十一章,但并非所有肥料产品都归在该章之中。化肥即化学肥料的简称,行业上通常是指通过用化学或(和)物理方法制成的含有一种或几种农作物生长需要的营养元素的肥料产品的统称,典型元素为氮、磷、钾。只含有一种可标明含量的营养元素的化肥成为单元肥料,如氮肥、
Fertilizers are usually divided into two types of natural animal and plant fertilizers and chemical fertilizers. In the “Tax Code”, fertilizer products are mainly listed in Chapter 31. However, not all fertilizer products fall under this Chapter. Fertilizer is short for chemical fertilizers, and the industry generally refers to the general term for fertilizer products made by chemical or (or) physical methods containing nutrients needed for the growth of one or several crops. The typical elements are nitrogen, phosphorus and potassium . Fertilizer containing only one nutrient element can be labeled as unit fertilizer, such as nitrogen fertilizer,