财政部国家税务总局关于免征饲料进口环节增值税的通知

财税〔2001〕82号Issued August 14, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.

海关总署:     经国务院批准,对《进口饲料免征增值税范围》(见附表)所列进口饲料范围免征进口环节增值税。序号1~13的商品,自2001年1月1日起执行;序号14~15的商品,自2001年8月1日起执行。此前进口的饲料,请按本通知规定退补进口环节增值税。     附件:进口饲料免征增值税的商品范围

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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.