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Record · chinatax ACC. 900067919
青国税流字〔1996〕378号

Reply of the State Administration of Taxation on the Collection of Value-Added Tax on Agricultural and Pastoral Relief Diesel Oil

国家税务总局关于农牧业救灾柴油征收增值税问题的批复

Issuer
Date
1996-10-29
Instrument
reply
Cited by
1
This document clarifies that value-added tax should not be exempted on diesel oil used for agricultural and pastoral disaster relief, citing the State Council-approved directive to cease approving tax exemptions for relief supplies.
Full text · 原文 162 字
青海省国家税务局:<br> 你局《关于对农牧业救灾柴油征税问题的请示》(青国税流字〔1996〕378号)收悉,关于要求对农牧业救灾柴油免征增值税的问题,考虑到我国地域广阔,各种自然灾害时有发生,为了税制完整,按照国务院批准的《关于停止审批救灾物资减免税的请示》(财税政字〔1995〕10号)精神,我们意见,不宜对救灾物资免征增值税。