财政部国家税务总局关于停止执行国内设计国外流片加工集成电路产品进口环节增值税退税政策的通知
财关税〔2004〕40号Issued August 31, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海关总署，信息产业部：     经国务院批准，自2004年10月1日起，停止执行《财政部 国家税务总局关于部分国内设计国外流片加工的集成电路产品进口税收政策的通知》（财税〔2002〕140号），对财税〔2002〕140号文件所列的集成电路产品，其进口环节增值税一律按照17%的法定税率计征。  
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.