海关总署发出《关于“九五”期间有关税收优惠政策执行期限问题的通知》给广东分署、各直属海关。该通知中规定:从2001年1月1日起,进口的化肥、农药、成药和原药,进口的种子(苗)、种禽、鱼种和非盈利性种用野生动植物物种源,进口的饲料,在新的进口环节增值税政策未明确前应暂时征收金融增值税保证金。其中,准予征收增值税保证金的 The General Administration of Customs issued the “Notice on Issues Concerning the Implementation Period of Preferential Tax Policies during the Period of 1995” to the Guangdong Branch and the Customs offices directly under the Central Government. According to the circular, as of January 1, 2001, imported sources of fertilizers, pesticides, medicines and raw materials, imported seeds (seedlings), breeding poultry, fingerlings and non-profit wild animal and plant species are imported Feed, the new import value-added tax policy is not clear before the temporary imposition of financial value-added tax deposit. Among them, the grant of value-added tax deposit