三部门：今年起对进口种子种源等免征进口环节增值税

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration have announced a tax exemption policy for seed and source imports during the 14th Five-Year Plan period to enhance agricultural quality and competitiveness [1] Group 1: Tax Exemption Details - From January 1, 2026, to December 31, 2030, imported seeds, sources, and working dogs for military and police use will be exempt from import value-added tax [1] - Research and breeding institutions, zoos, botanical gardens, specialized animal and plant protection units, breeding farms, and plantations that import wild plant and animal sources listed in the "Import Wild Plant and Animal Source Tax Exemption List" for research, breeding, and propagation will also be exempt from import value-added tax [1] Group 2: Implementation and Adjustments - The "Import Wild Plant and Animal Source Tax Exemption List" will be formulated and dynamically adjusted by the National Forestry and Grassland Administration in conjunction with the Ministry of Finance, General Administration of Customs, and State Taxation Administration [1]