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为支持农业生产发展,经国务院批准,财政部、国家税务总局最近就若干农业生产资料征免增值税的政策发出通知。通知中规定下列货物免征增值税:1.农膜。2.生产销售除尿素以外的氮肥,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
In order to support the development of agricultural production, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued a notice on the policy of VAT exemption for certain agricultural means of production. The notice stipulates the following goods 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 proportion of tax-exempt fertilizers used in the production of compound fertilizers to the total cost of fertilizers in raw materials Higher than 70%). ”complex