国家税务总局关于氨化硝酸钙免征增值税问题的批复
国税函〔2009〕430号Issued August 13, 2009
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
山西省国家税务局：
你局《关于氨化硝酸钙免征增值税问题的请示》（晋国税发〔2009〕112号）已悉。经研究，批复如下：
氨化硝酸钙属于氮肥。根据《财政部 国家税务总局关于若干农业生产资料征免增值税政策的通知》（财税〔2001〕113号）第一条第二款规定，对氨化硝酸钙免征增值税。
国家税务总局
二〇〇九年八月十三日
抄送：各省、自治区、直辖市和计划单列市国家税务局。
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.