国家税务总局关于人工合成牛胚胎适用增值税税率问题的通知
国税函〔2010〕97号Issued March 4, 2010
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：
现就销售合成牛胚胎征免增值税问题，通知如下：
人工合成牛胚胎属于《农业产品征税范围注释》（财税字[1995]52号）第二条第（五）款规定的动物类“其他动物组织”，人工合成牛胚胎的生产过程属于农业生产，纳税人销售自产人工合成牛胚胎应免征增值税。     国家税务总局
二〇一〇年三月四日
 
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