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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局:经国务院批准,从2001年1月1日起,对远洋渔业企业自捕水产品以及远洋鱿钓渔业自捕鱿鱼继续执行免征农业特产税的政策。现就有关问题明确如下:一、享受免征农业特产税的范围包括:在他国专属经济区水域和公海从事远洋渔业生产的企业捕获并运回国内销售的自捕鱼;以及在日本海和北太平洋公海从事鱿钓生产的企业捕获并运回国内销售的自捕鱿鱼。
Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Local Finance Bureau (Bureau) and Local Taxation Bureau: With the approval of the State Council, with effect from January 1, 2001, fisheries self-catch and offshore squid fishing in offshore fishing enterprises continue their implementation Exemption from special agricultural products tax policy. The relevant issues are hereby clarified as follows: 1. The scope of exemption from special agricultural products tax includes the capture and return of self-fishing fish that are marketed domestically by enterprises engaged in offshore fishery production in the waters of the exclusive economic zone of the exclusive economic zone and the high seas; Enterprises engaged in the production of squid fishing in the high seas of the Pacific Ocean capture and ship self-catch squid for domestic sale.