国家税务总局关于宠物饲料征收增值税问题的批复
国税函〔2002〕812号Issued September 12, 2002
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
北京市国家税务局： 你局《关于宠物饲料征收增值税问题的请示》（京国税发〔2002〕184号）收悉。宠物饲料产品不属于免征增值税的饲料，应按照饲料产品13%的税率征收增值税。
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.