国家税务总局关于矿物质微量元素舔砖免征增值税问题的批复
国税函〔2005〕1127号Issued November 30, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
内蒙古自治区国家税务局： 你局《关于企业进口饲料国内销售如何免征增值税问题的请示》（内国税流字〔2005〕1号）收悉。经研究，批复如下： 矿物质微量元素舔砖，是以四种以上微量元素、非营养性添加剂和载体为原料，经高压浓缩制成的块状预混物，可供牛、羊等牲畜直接食用，应按照“饲料”免征增值税。
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