日前,部分地区反映,财政部、国家税务总局“关于对若干农业生产资料征免增值税问题的通知”对原生产碳酸氢铵、普通过磷酸钙、钙镁磷肥产品小化肥生产企业改产生产销售的尿素、磷铵和硫磷铵给予免征增值税的规定中,对改产没有明确的解释,在执行中出现分歧。为统一税收政策,财政部、国家税务总局近日就有关问题做出明确规定: Recently, in some areas, the Ministry of Finance and the State Administration of Taxation, in respect of the issue of VAT exemption for certain agricultural means of production, reported that the small-scale fertilizer production enterprises that originally produced ammonium bicarbonate, ordinary superphosphate, and calcium magnesium phosphate fertilizer Among the provisions that give rise to the production and sales of urea, ammonium phosphate and ammonium phosphate to exempt from value-added tax, there is no clear explanation for the conversion and there are differences in their implementation. In order to unify the tax policy, the Ministry of Finance and the State Administration of Taxation have made clear the relevant issues in recent days: