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为支持农业生产发展,经国务院批准,现就若干农业生产资料征免增值税的政策通知如下:一、下列货物免征增值税:1、农膜。2、生产销售的除尿素以外的氮肥、除磷酸二铵以外的磷肥、钾肥以及以免税化肥为主要原料的复混肥(企业生产复混肥产品所用的免税化肥成本占原料中全部化肥成本的比重高于
In order to support the development of agricultural production, with the approval of the State Council, the policy of expropriating value-added tax on certain agricultural means of production is hereby notified as follows: 1. The following goods are exempt from value-added tax: 1. Plastic sheeting. 2, Production and sales of nitrogenous fertilizers other than urea, phosphate fertilizers other than diammonium phosphate, potash fertilizers and compound fertilizers based on tax-exempt fertilizers (the tax-free fertilizer costs for producing compound fertilizer products account for the total cost of fertilizers in the raw materials Than the proportion