国家税务总局关于茴油、毛椰子油适用增值税税率的批复
国税函〔2003〕426号Issued April 18, 2003
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《关于茴油适用增值税税率问题的请示》（桂国税发〔2003〕62号）和《关于毛椰子油适用增值税税率问题的请示》（桂国税发〔2003〕72号）收悉，经研究，现批复如下： 茴油是八角树枝叶、果实简单加工后的农业产品，毛椰子油是椰子经初加工而成的农业产品，二者均属于农业初级产品，可按13%的税率征收增值税。
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