国家税务总局关于白银生产环节征收增值税的通知
国税发〔2000〕51号Issued March 17, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
根据国务院关于白银管理体制改革的指示，现就白银产品有关增值税政策规定如下： 自2000年1月1日起，对企业生产销售的银精矿含银、其他有色金属精矿含银、冶炼中间产品含银及成品银恢复征收增值税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.