日前,财政部、国家税务总局发出通知,决定取消现行的“加工出口专用钢材”相关税收政策。通知规定,自2005年7月1日起,废止关于钢材“以产顶进”等7项税收政策的通知,同时,对列名钢铁企业销售给国内加工出口企业用于生产出口产品的国产钢材,一律按规定征收增值税并开具增值税专用发票,不再办理免、抵税。按照规定,对已下达的2005年度免税“加工出口专用钢材”计划,由国家税务总局调整后另行下达:对 Recently, the Ministry of Finance and the State Administration of Taxation issued a circular and decided to abolish the current tax policy on “processing and exporting special purpose steel”. The circular stipulates that since July 1, 2005, the steel industry will be repealed of seven tax policies including “top production by production.” Meanwhile, sales of listed iron and steel enterprises to domestic processing export enterprises for the production of export products Domestic steel shall be subject to the provisions of the value-added tax and VAT invoices issued, no longer apply for exemption, tax credit. In accordance with the provisions of the 2005 tax-exempt “plan for the export of special steel ” plan, adjusted by the State Administration of Taxation separately: