国家税务总局关于水洗猪鬃征收增值税问题的批复
国税函〔2006〕773号Issued August 15, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
重庆市国家税务局： 你局《关于水洗猪鬃是否属于农业产品的请示》（渝国税发〔2006〕109号）收悉。经研究，批复如下： 根据《财政部、国家税务总局关于印发〈农业产品征税范围注释〉的通知》（财税字〔1995〕52号）有关规定，水洗猪鬃是生猪鬃经过浸泡（脱脂）、打洗、分绒等加工过程生产的产品，已不属于农业产品征税范围，应按“洗净毛、洗净绒”征收增值税。  
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