国家税务总局关于核桃油适用税率问题的批复
国税函〔2009〕455号Issued August 21, 2009
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
四川省国家税务局：
你局《关于核桃油适用税率问题的请示》（川国税发〔2009〕70号）收悉，经研究，批复如下：
核桃油按照食用植物油13%的税率征收增值税。
国家税务总局 二〇〇九年八月二十一日
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.