国家税务总局关于营养强化奶适用增值税税率问题的批复
国税函〔2005〕676号Issued July 5, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
上海市国家税务局：
你局《关于确定部分营养强化奶增值税适用税率的请示》（沪国税流〔2005〕7号）收悉。经研究，批复如下：
按照《食品营养强化剂使用卫生标准》（GB 14880-94）添加微量元素生产的鲜奶，可依照《农业产品征税范围注释》（财税字[1995]52号）中的“鲜奶”按13%的增值税税率征收增值税。
在本批复之前已按17%适用增值税税率征收的税款不再进行调整。
特此批复。
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.