财政部、国家税务总局于今年4月联合发出《关于继续对进口种子(苗)种畜(禽)鱼种(苗)和非盈利性种用野生动植物种源实行税收优惠政策的通知》。《通知》说,经国务院批准,在2000年底以前,继续保留对进口种子(苗)、种畜(禽)、鱼种(苗)和非盈利性种用野生动植物种源免征进口环节增值税政策。 免征进口环节增值税的鱼种(苗)有鳟鱼苗、鳗鱼苗、鲤鱼苗、其他鱼苗及其卵或受精卵或发眼卵、龙虾种苗、大螯虾种苗、小虾对虾 In April this year, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Further Implementing Preferential Tax Policies on the Source of Imported Seed (Seed) Breeding Livestock and Birds and Non-profit Wild Animals and Plants. The circular said that with the approval of the State Council, before the end of 2000, China will continue to exempt imported value-added tax (VAT) on imported seed (seedlings), breeding stock (birds), fish species (seedlings) and non-profit wild plant and animal species policy. Fish species exempt from VAT on import (seedlings) include trout, eel fry, carp fry, other fry and their eggs or zygotes or eye oocytes, lobster seedlings, spiny lobster shrimp, shrimp shrimp