Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period
Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period
Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period
Cai Guan Shui [2011] No.76
November 23, 2011
The Ministry of Agriculture and the State Forestry Administration:
With the approval of the State Council, the importation of seeds (seedlings), breeding livestock (poultry), fish seeds (fry) and wild plant and animal genetic resources (hereinafter referred to as the seed sources) will be exempted from import VAT during the "Twelfth Five-Year Plan" period. In order to strengthen administration, the Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period have been formulated. They are hereby issued to you for your earnest compliance and implementation.
Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period
With the approval of the State Council, the importation of seeds (seedlings), breeding livestock (poultry), fish seeds (fry) and wild plant and animal genetic resources (hereinafter referred to as the seed sources) will be exempted from import VAT during the "Twelfth Five-Year Plan" period. In order to strengthen administration, these Measures are formulated.
I.Objectives of the tax exemption policy on the importation of seed sources
The tax exemption policy on the importation of seed sources is intended to support the introduction and popularization of high-quality seeds, strengthen the protection of species resources, increase the animal and plant resources of China, develop high-quality, high-yield and high-efficiency agriculture and forestry, reduce costs for the production of agricultural and forest products, increase the income of farmers and raise the living standards of the people.
II.Tax exemption conditions for the importation of seed sources
1.
......
Cai Guan Shui [2011] No.76
November 23, 2011
The Ministry of Agriculture and the State Forestry Administration:
With the approval of the State Council, the importation of seeds (seedlings), breeding livestock (poultry), fish seeds (fry) and wild plant and animal genetic resources (hereinafter referred to as the seed sources) will be exempted from import VAT during the "Twelfth Five-Year Plan" period. In order to strengthen administration, the Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period have been formulated. They are hereby issued to you for your earnest compliance and implementation.
Administrative Measures for the Tax Exemption Policy on the Importation of Seed Sources during the "Twelfth Five-Year Plan" Period
With the approval of the State Council, the importation of seeds (seedlings), breeding livestock (poultry), fish seeds (fry) and wild plant and animal genetic resources (hereinafter referred to as the seed sources) will be exempted from import VAT during the "Twelfth Five-Year Plan" period. In order to strengthen administration, these Measures are formulated.
I.Objectives of the tax exemption policy on the importation of seed sources
The tax exemption policy on the importation of seed sources is intended to support the introduction and popularization of high-quality seeds, strengthen the protection of species resources, increase the animal and plant resources of China, develop high-quality, high-yield and high-efficiency agriculture and forestry, reduce costs for the production of agricultural and forest products, increase the income of farmers and raise the living standards of the people.
II.Tax exemption conditions for the importation of seed sources
1.
......