国家税务总局关于人发适用增值税税率问题的批复
国税函〔2009〕625号Issued October 28, 2009
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
安徽省国家税务局： 
你局《关于人发征收增值税问题的请示》（皖国税发〔2009〕81号）收悉。经研究，批复如下：
人发不属于《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）规定的农业产品范围，应适用17％的增值税税率。  
国家税务总局
二〇〇九年十月二十八日
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.