财政部国家税务总局关于金银首饰等货物征收增值税问题的通知
财税字〔1996〕74号Issued September 14, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
近期，各地陆续反映了一些增值税政策执行中遇到的问题。经研究，现将有关政策问题明确如下： 一、考虑到金银首饰以旧换新业务的特殊情况，对金银首饰以旧换新业务，可以按销售方实际收取的不含增值税的全部价款征收增值税。 二、骨粉、鱼粉按照“饲料”征收增值税。
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