国家税务总局关于复合胶适用增值税税率问题的批复
国税函〔2009〕453号Issued August 21, 2009
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
云南省国家税务局：
你局《关于复合胶增值税适用税率的请示》（云国税发〔2009〕147号）收悉。经研究，批复如下：
复合胶是以新鲜橡胶液为主要原料，经过压片、造粒、烤干等工序加工生产的橡胶制品。因此，复合胶不属于《农业产品征税范围注释》（财税字〔1995〕52号）规定的“天然橡胶”产品，适用增值税税率应为17%。     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 
   
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