announcement
medium
2023-09-26
Announcement on the Continuation of the Value-Added Tax Policy for Compressed Tea
财政部 税务总局关于延续实施 边销茶增值税政策的公告
财政部
mof
This joint announcement by the Ministry of Finance and the State Taxation Administration extends the existing VAT policy for compressed tea (边销茶), a staple commodity in ethnic minority regions.
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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>
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财政部 税务总局 <br>
2023年9月22日
Topics
tax policy
ethnic minority affairs
agricultural products
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-09-26 |
| Category | regulation |
| Policy Area | 财税政策 |
| CMS Category | 政策发布 |
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