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Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Tax-Exempt Import Plans for Seeds and Provenance in 2019 [Effective]
财政部、海关总署、税务总局关于2019年度种子种源免税进口计划的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Tax-Exempt Import Plans for Seeds and Provenance in 2019 

财政部、海关总署、税务总局关于2019年度种子种源免税进口计划的通知

(No. 7 [2019] of the Ministry of Finance) (财关税〔2019〕7号)

The Ministry of Agriculture and Rural Affairs and the National Forestry and Grassland Administration; the public finance departments (bureaus) and tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; and the Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs: 农业农村部、林草局,各省、自治区、直辖市、计划单列市财政厅(局)、税务局,新疆生产建设兵团财政局,海关总署广东分署、各直属海关:
During the period of the “13th Five-Year Plan,” imported seeds (seedlings), breeding stock (poultry), fingerlings (fries), and provenance of wild animals and plants for breeding shall continue to be exempt from import value-added tax. The tax-exempt import plan of the Ministry of Agriculture and Rural Affairs for seeds (seedlings), breeding stock (poultry), and fingerlings (fries) in 2019 and the tax-exempt import plan of the National Forestry and Grassland Administration for seeds (seedlings) and provenance of wild animals and plants for breeding in 2019 have been approved (See Annexes 1, 2, and 3). The relevant provisions of the Notice by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation of the Measures for the Administration of Tax Policies for Imported Seed and Provenance during the “13th Five-Year Plan” Period (No. 64 [2016], MOF) are required to be implemented accordingly. “十三五”期间继续对进口种子(苗)、种畜(禽)、鱼种(苗)和种用野生动植物种源免征进口环节增值税。农业农村部2019年度种子(苗)、种畜(禽)、鱼种(苗)免税进口计划,以及国家林业和草原局2019年度种子(苗)和种用野生动植物种源免税进口计划已经核定(见附件1、2、3)。请按照《财政部 海关总署 国家税务总局关于“十三五”期间进口种子种源税收政策管理办法的通知》(财关税〔2016〕64号)有关规定执行。
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