国家税务总局关于淀粉的增值税适用税率问题的批复
国税函〔1996〕744号Issued December 31, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
广西壮族自治区国家税务局：        你局《关于淀粉的增值税适用税率问题的请示》（桂国税报字[1996]41号）悉。关于淀粉的增值税适用税率问题，根据财政部、国家税务总局《关于印发〈农业产品征税范围注释〉的通知》（财税字[1995]52号）的规定，农业产品是指种植业、养殖业、林业、牧业、水产业生产的各种植物、动物的初级产品。从淀粉的生产工艺流程等方面看，淀粉不属于农业产品的范围，应按照17%的税率征收增值税。  
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