财政部 国家税务总局关于暂停部分玉米深加工企业购进玉米增值税抵扣政策的通知财税〔2011〕34号
成文日期：2011-04-19
字体：【大】【中】【小】
分享到：
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局：
为控制玉米深加工过快发展，经国务院批准，暂停玉米深加工企业收购玉米增值税抵扣政策。现将有关事项通知如下：
自2011年4月20日起至6月30日，纳税人向农业生产者购进玉米深加工生产除饲料产品之外的货物，不得开具农产品收购发票并计提进项税额。
财政部 国家税务总局
二○一一年四月十九日
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