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财政部:调整2015年进口种子免税政策执行方式
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财政部:调整2015年进口种子免税政策执行方式
2015年9月14日,财政部发布关于调整2015年进口种子种源免税政策执行方式有关问题的通知。1. 即日起至2015年12月31日,在对动植物苗种进(出)口、林木种子苗木(种用)进口审批时要严格按照免税品种、数量、最终用途向海关申报进口种子种源。2.进口单位进口的符合免税范围的种子,已经缴纳进口环节增值税且尚未申报增值税进项税额抵扣的,可向海关提出退税申请。海关在办理减免税审核确认手续后退还已征进口环节增值税。逾期未提出退税申请的,不予退税。
Seed China News 201509 (Chinese version)
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