财政部国家税务总局关于进口金精矿砂暂免征收进口环节增值税的通知
财税字〔1997〕68号Issued May 5, 1997
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海关总署： 经国务院批准，财政部、国家税务总局联合下发了《关于继续对部分资源综合利用产品等实行增值税优惠政策的通知》（财税字〔1996〕20号）。根据通知的有关规定，从1996年1月1日起，对经国家批准进口的金精矿砂暂免征收进口环节增值税。从上述免征期到文到之日前已征的税款准予退还。 请通知有关海关执行。
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.