财政部海关总国家税务总局关于印发《“十二五”期间进口种子种源免税政策管理办法》的通知
财关税〔2011〕76号Issued November 23, 2011
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
农业部、国家林业局：
经国务院批准，“十二五”期间对进口种子（苗）种畜（禽）鱼种（苗）和种用野生动植物种源（以下简称种子种源）免征进口环节增值税。为加强管理，特制定《“十二五”期间进口种子种源免税政策管理办法》,现印发给你们，请认真贯彻执行。
附件：“十二五”期间进口种子种源免税政策管理办法
财政部 海关总署 国家税务总局
二〇一一年十一月二十三日
附件：附件下载.zip
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.