中华人民共和国增值税法（征求意见稿）(19)
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><o:p> </SPAN></B></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第二十九条</SPAN><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">下列项目免征增值税：<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（一）农业生产者销售的自产农产品；<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（二）避孕药品和用具；<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（三）古旧图书；<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（四）直接用于科学研究、科学试验和教学的进口仪器、设备；<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（五）外国政府、国际组织无偿援助的进口物资和设备；<o:p></SPAN></FONT></SPAN></P>


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