国家税务总局关于退耕还林还草补助粮免征增值税问题的通知
国税发〔2001〕131号Issued November 26, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
       按照国务院规定，退耕还林还草试点工作实行“退耕还林、封山绿化、以粮代赈，个体承包”的方针，对退耕户根据退耕面积由国家无偿提供粮食补助。因此，对粮食部门经营的退耕还林还草补助粮，凡符合国家规定标准的，比照“救灾救济粮”免征增值税。  
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