国家税务总局关于农牧业救灾柴油征收增值税问题的批复
国税函〔1996〕612号Issued October 29, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
青海省国家税务局：
你局《关于对农牧业救灾柴油征税问题的请示》（青国税流字〔1996〕378号）收悉，关于要求对农牧业救灾柴油免征增值税的问题，考虑到我国地域广阔，各种自然灾害时有发生，为了税制完整，按照国务院批准的《关于停止审批救灾物资减免税的请示》（财税政字〔1995〕10号）精神，我们意见，不宜对救灾物资免征增值税。
特此批复。
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