中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067793
国税发〔2009〕10号

Reply of the State Administration of Taxation on the Collection of Value-Added Tax on the Allocation of Biological Products and Medical Supplies by Health and Epidemic Prevention Stations

国家税务总局关于卫生防疫站调拨生物制品及药械征收增值税的批复

Issuer
—
Date
1999-04-19
Instrument
reply
Cited by
8
This document revises the VAT rate applicable to health and epidemic prevention stations for allocating biological products and medical supplies from 4% to 3%, aligning with updated provisions of the Interim Regulations on Value-Added Tax.
Full text · 原文 210 字
根据《国家税务总局关于修改若干增值税规范性文件引用法规规章条款依据的通知》（国税发〔2009〕10号），将正文中“根据《中华人民共和国增值税暂行条例实施细则》第二十四条及有关规定，对卫生防疫站调拨生物制品和药械，可按照小规模商业企业4%的增值税征收率征收增值税。”修改为“根据《中华人民共和国增值税暂行条例实施细则》第二十九条及有关规定，对卫生防疫站调拨生物制品和药械，可按照小规模纳税人3%的增值税征收率征收增值税。”