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<p class="MsoNormal" style="text-align: left; text-indent: 18pt; line-height: 150%;" align="left"><span style="font-size: 9pt; font-family: 宋体; color: rgb(51, 51, 51);">为统一政策，公平税负，现将肉桂油、桉油、香茅油的增值税适用税率问题公告如下：<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="text-align: left; line-height: 150%;" align="left"><span style="font-size: 9pt; font-family: 宋体; color: rgb(51, 51, 51);"> 肉桂油、桉油、香茅油不属于《财政部国家税务总局关于印发〈农业产品征税范围注释〉的通知》（财税字〔<span lang="EN-US">1995〕52号）中农业产品的范围，其增值税适用税率为17%。<o:p></o:p></span></span></p>
<p class="MsoNormal" style="text-align: left; line-height: 150%;" align="left"><span style="font-size: 9pt; font-family: 宋体; color: rgb(51, 51, 51);"> 本公告自<span lang="EN-US">2010年9月1日起施行。<o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left: 262.5pt; text-align: left; line-height: 150%;"><span style="font-size: 9pt; font-family: 宋体; color: rgb(51, 51, 51);" lang="EN-US"> 特此公告。<span lang="EN-US"></span><br></span></p><p class="MsoNormal" style="margin-left: 262.5pt; text-align: left; line-height: 150%;"><span style="font-size: 9pt; font-family: 宋体; color: rgb(51, 51, 51);" lang="EN-US"><br><o:p></o:p></span></p>
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