国家税务总局关于天然二氧化碳适用增值税税率的批复
国税函〔2003〕1324号Issued December 10, 2003
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
江苏省国家税务局： 你局《关于对天然二氧化碳原矿比照天然气适用税率征收增值税的请示》（苏国税发〔2003〕116号）收悉。经研究，现批复如下： 天然二氧化碳不属于天然气，不应比照天然气征税，仍应按17%的适用税率征收增值税。
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.