财政部国家税务总局关于国家计划内安排进口钾肥、复合肥免征进口增值税的通知
财税〔2001〕76号Issued April 24, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海关总署： 为支持农业生产发展，增加农民收入，经国务院批准，自2001年1月1日起，对国家计划内安排进口的钾肥、复合肥，继续执行免征进口环节增值税政策。具体享受免征进口增值税的进口化肥税号如下：
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.