国家税务总局关于农户手工编织的竹制和竹芒藤柳坯具征收增值税问题的批复
国税函〔2005〕56号Issued January 18, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
广东省国家税务局：        你局《关于农民手工编织的竹芒藤柳坯具是否属于自产农产品问题的请示》（粤国税发〔2001〕226号）收悉。经研究，批复如下：        对于农民个人按照竹器企业提供样品规格，自产或购买竹、芒、藤、木条等，再通过手工简单编织成竹制或竹芒藤柳混合坯具的，属于自产农业初级产品，应当免征销售环节增值税。收购坯具的竹器企业可以凭开具的农产品收购凭证计算进项税额抵扣。  
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