国家税务总局关于血液制品增值税政策的批复
国税函〔2004〕335号Issued March 8, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海南省国家税务局： 你省《关于血液制品增值税政策的请示》（琼国税发〔2003〕261号）收悉，经研究，现批复如下： 增值税一般纳税人购进人体血液不属于购进免税农产品，也不得比照购进免税农业产品按照买价和13%的扣除率计算抵扣进项税额。
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