财政部国家税务总局关于中国科技资料进出口总公司销售进口图书享受免征国内销售环节增值税政策的通知
财税〔2004〕69号Issued March 30, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
天津市财政局、国家税务局： 经国务院批准，自2004年1月1日起，对中国科技资料进出口总公司为科研单位、大专院校进口的用于科研、教学的图书、文献、报刊及其他资料（包括只读光盘、缩微平片、胶卷、地球资源卫星照片、科技和教学声像制品）免征国内销售环节增值税。 请遵照执行。
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.