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经国务院批准，现对林业有关税收问题通知如下：一、对国有森工企业以林区三剩物和次小薪材为原料生产加工的综合利用产品（产品目录见附件），在1995年内由税务部门实行增值税邵征即退办法。生产上述综合利用产品的企业，应单独核算该综合利用产品的销售额和增值税销项税额、
With the approval of the State Council, we hereby notify you of the tax issues related to forestry as follows: I. Comprehensive utilization of products (see the appendix) for the production and processing of state-owned forestry and forest enterprises by using three remnants of woods and secondary fuelwood as raw materials. In 1995, Tax departments to implement tax refund Shao Zheng method. The enterprises that produce the aforesaid comprehensive utilization products shall separately calculate the sales amount of such comprehensive utilization products and the output tax of value added tax,