财政部国家税务总局关于免征农村电网维护费增值税问题的通知
财税字〔1998〕47号Issued March 5, 1998
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    根据国务院的指示精神，经研究决定，从1998年1月1日起，对农村电管站在收取电价时一并向用户收取的农村电网维护费（包括低压线路损耗和维护费以及电工经费）给予免征增值税的照顾。对1998年1月1日前未征收入库的增值税税款，不再征收入库。  
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.