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国家税务局根据部分地区税务机关和纳税人反映饲料的征免税问题需进一步明确的现状 ,对有关问题作出如下通知 :一、《国家税务总局关于修改“饲料”注释及加强饲料征免增值税管理问题的通知》（国税发［１９９９］０３９号）中第三条“本通知自１９９９年１月１日起执行”修改
According to the current situation that the tax authorities and taxpayers in some regions should reflect the tax levy and exemption of feed, the State Administration of Taxation shall make the following notice on the relevant issues: I. Notes to the State Administration of Taxation on Amending the “Feed” and Strengthening the Administration of the Exemption of Value Added Tax on Feed Issue “(Guo Shui Fa [1999] No. 039) Article 3” This Circular shall come into effect as of January 1, 1999 "