［编者按］国家一贯重视饲料工业发展，一直对饲料实行免征增值税。今年至1997年12月底，继续对饲料免征增值税，这是财政部、国家税务总局近日发出的〔1996〕18号文件所作出的明文规定。众所周知，饲料工业是国民经济的重要产业，饲料产品生产成本和市场价格受粮食价格和养殖 [Editor’s note] The state has always attached importance to the development of the feed industry and has exempted the feed from VAT. From this year to the end of December 1997, the exemption of value-added tax on feed will continue. This is the express provision made by the Ministry of Finance and the State Administration of Taxation recently [1996] No. 18 document. As we all know, the feed industry is an important industry of the national economy, feed production costs and market prices affected by food prices and breeding