国家税务总局关于橄榄油适用税率问题的批复
国税函〔2010〕144号Issued April 8, 2010
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
四川省国家税务局：
你局《关于橄榄油适用税率的请示》（川国税发〔2010〕5号）收悉。经研究，批复如下：
根据《国家税务总局关于印发〈增值税部分货物征税范围注释〉的通知》（国税发[1993]151号）的规定，橄榄油可按照食用植物油13%的税率征收增值税。
国家税务总局
二〇一〇年四月八日
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