去年年底,财政部、国家税务总局发出紧急通知([97]财税电字001号)——1998年继续对饲料免征增值税.紧急通知指出:“财政部、国家税务总局《关于对若干农业生产资料征免增值税问题的通知》([96]财税字018号)规定了对化肥、农药等若干农业生产资料在1997年底以前免征增值税.有些地方来电询问1998年如何执行.经研究明确,在没有新的政策规定之前,该项政策1998年仍继续执 At the end of last year, the Ministry of Finance and the State Administration of Taxation issued an urgent circular ([97] Cai Shui Zi No. 001) - the exemption from value-added tax on feed was continued in 1998. The emergency notice pointed out: "The Ministry of Finance and the State Administration of Taxation, ([96] Cai Shui Zi No. 018) stipulates that certain agricultural means of production such as chemical fertilizers and pesticides will be exempt from VAT before the end of 1997. Some places called for information on how to implement it in 1998. After studying It is clear that this policy continued in 1998 until there was no new policy provision