财政部、国家税务总局财税字(94)004号文通知: 一、农业产品的增值税税率由17％调整为13％。 二、下列货物在1995年底以前免征增值税。 1.国有粮食商业企业销售给军队的粮食、食用植物油和返销农村的粮、油; 国有粮食批发企业销售给国有粮食零售企业的粮食和食用植物油; Ministry of Finance, State Administration of Taxation Cai Shui Zi (94) No. 004 Notice: First, the VAT rate of agricultural products was adjusted from 17% to 13%. Second, the following goods before the end of 1995 exempt from value-added tax. 1. Grain and oil sold by the state-owned grain commercial enterprises to the military, edible vegetable oil and rural areas returning to the countryside; grain and edible vegetable oil sold by state-owned grain wholesalers to state-owned grain retailers;