财政部国家税务总局关于暂免征收尿素产品增值税的通知
财税〔2005〕87号Issued May 23, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处，新疆生产建设兵团财务局： 为支持农业发展，经国务院批准，现将尿素产品增值税政策明确如下： 自2005年7月1日起，对国内企业生产销售的尿素产品增值税由先征后返50%调整为暂免征收增值税。 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.