Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the VAT Policy for Border-Sale Tea

.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}<br> .TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}<br> 财政部 税务总局公告2023年第59号<br> 　　现将延续实施边销茶增值税政策有关事项公告如下： <br> 　　一、对边销茶生产企业（企业名单见附件）销售自产的边销茶及经销企业销售的边销茶免征增值税。 <br> 　　本公告所称边销茶，是指以黑毛茶、老青茶、红茶末、绿茶为主要原料，经过发酵、蒸制、加压或者压碎、炒制，专门销往边疆少数民族地区的紧压茶。 <br> 　　二、本公告自发文之日起执行至2027年12月31日。 <br> 　　特此公告。 <br> 　　附件：适用增值税免税政策的边销茶生产企业名单 <br> <br> <br> <br> 　　 财政部 税务总局 <br> 　　 2023年9月22日