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 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 that use tax-free fertilizers as their main raw materials. Tax-free fertilizer costs for producing compound fertilizers account for the total amount of raw materials