增值税转型政策汇编收集整理：梁野税官二0一0年一月九日目录(为便于学习和应用,收集整理了至2009年12月31日止增值税转型相关政策法规,同时,为保持政策的衔接,另收录了部分06—07年增值税相关政策.如有疏漏,请包涵)中华人民共和国增值税暂行条例（国务院令第538号）························(8)中华人民共和国增值税暂行条例实施细则（财政部国家税务总局第50号令）························(11)财政部国家税务总局《关于全国实施增值税转型改革若干问题的通知》（财税〔2008〕170号）························(14)财政部国家税务总局《关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》（财税〔2009〕9号）························(15)财政部国家税务总局《关于公布若干废止和失效的增值税规范性文件目录的通知》（财税〔2009〕17号）························(16)国家税务总局《关于发布已失效或废止有关增值税规范性文件清单的通知》（国税发〔2009〕7号）························(17)国家税务总局《关于修改若干增值税规范性文件引用法规规章条款依据的通知》（国税发〔2009〕10号）························(19)国家税务总局《关于增值税简易征收政策有关管理问题的通知》（国税函〔2009〕90号）························(20)国家税务总局《关于调整增值税扣税凭证抵扣期限有关问题的通知》（国税函[2009]617号）·········································(21)国家税务总局《关于人发适用增值税税率问题的批复》（国税函[2009]625号）··········································(22)财政部海关总署国家税务总局《关于研发机构采购设备税收政策的通知》（财税[2009]115号）···········································(22)国家税务总局《关于农村电网维护费征免增值税问题的通知》（国税函[2009]591号）··········································(23)国家税务总局《关于纳税人资产重组有关增值税政策问题的批复》（国税函[2009]585号）··········································(24)财政部国家税务总局《关于再生资源增值税退税政策若干问题的通知》（财税[2009]119号）···········································(24)国家税务总局《关于生产企业开展对外承包工程业务出口货物退(免)税问题的批复》（国税函[2009]538号）··········································(25)财政部海关总署国家税务总局《关于国内采购材料进入海关特殊监管区域适用退税政策的通知》（财税[2009]107号）···········································(25)财政部国家税务总局《关于固定资产进项税额抵扣问题的通知》（财税[2009]113号）···········································(25)财政部国家发展改革委工业和信息化部海关总署国家税务总局国家能源局《关于调整重大技术装备进口税收政策的通知》（财关税[2009]55号）··········································(91)国家税务总局《关于供应非临床用血增值税政策问题的批复》（国税函[2009]456号）·········································(94)国家税务总局《关于核桃油适用税率问题的批复》（国税函〔2009〕455号）········································(94)国家税务...
