State tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans:
In some areas, the feed grade calcium dihydrogen phosphate product is used for the feeding of aquatic products and the trace elements such as calcium and phosphorus required for the supplement of aquatic products. It is basically the same as the production materials and processes of feed grade calcium hydrogen phosphate products. According to feed grade calcium hydrogen phosphate, tax exemption. The VAT policy for feed grade calcium dihydrogen phosphate products is hereby notified as follows:
1. For feed grade calcium dihydrogen phosphate products, VAT can be exempted according to the current “single bulk feed” VAT policy.
2. Taxpayers selling feed grade calcium dihydrogen phosphate products shall not issue special invoices for value-added tax; those who issue special invoices shall not enjoy the VAT exemption policy and shall pay the full value-added tax in full according to the regulations.
This notice will be implemented as of January 1, 2007.
国家税务总局
二○○七年一月八日
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