财政部国家税务总局关于调整矿产品进口环节增值税税率的通知
财关税〔2008〕99号Issued December 19, 2008
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海关总署：
经国务院批准，2009年实行增值税转型改革，并调整矿产品增值税税率。矿产品进口环节增值税税率进行相应调整，自2009年1月1日起，附件所列税目矿产品的进口环节增值税税率由13%提高到17%。
附件：矿产品进口环节增值税税率调整表.xls
财政部 国家税务总局
二〇〇八年十二月十九日
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