国家税务总局关于卫生防疫站调拨生物制品及药械征收增值税的批复
国税函〔1999〕191号Issued April 19, 1999
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
湖南省国家税务局：        你局《关于对卫生防疫站调拨生物制品及药械是否征收增值税问题的请示》（湘国税函〔1999〕4号）收悉，现批复如下：        卫生防疫站调拨生物制品和药械，属于销售货物行为，应当按照现行税收法规的规定征收增值税。根据《中华人民共和国增值税暂行条例实施细则》第二十四条及有关规定，对卫生防疫站调拨生物制品和药械，可按照小规模商业企业4%的增值税征收率征收增值税。对卫生防疫站调拨或发放的由政府财政负担的免费防疫苗不征收增值税。
 
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