国家税务总局关于挂面适用增值税税率问题的通知
国税函〔2008〕1007号Issued December 8, 2008
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局:
近接部分地区询问挂面适用增值税税率问题,经研究,明确如下:
一、挂面按照粮食复制品适用13%的增值税税率。
二、本通知自发布之日起执行。
国家税务总局
2008年12月8日
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.