納稅(shui)人提(ti)供動物(wu)絕育手術(shu)的動物(wu)診療服務是否可以免征增值稅(shui)?

　　解答：農(nong)業機耕、排灌(guan)、病蟲害防(fang)治、植(zhi)物保護、農(nong)牧保險(xian)以(yi)及(ji)相(xiang)關技術培訓業務(wu)，家禽、牲畜、水生動物的配(pei)種和疾病防(fang)治，免征增(zeng)值稅。

　　動(dong)(dong)(dong)物診療(liao)機構提供的動(dong)(dong)(dong)物疾病(bing)預(yu)防(fang)、診斷(duan)、治(zhi)療(liao)和(he)動(dong)(dong)(dong)物絕育手術等(deng)動(dong)(dong)(dong)物診療(liao)服務(wu)，屬于上述規定中所稱“家禽、牲畜、水生(sheng)動(dong)(dong)(dong)物的配種和(he)疾病(bing)防(fang)治(zhi)”。

　　動(dong)(dong)(dong)物診療(liao)(liao)機構，是指(zhi)依照《動(dong)(dong)(dong)物診療(liao)(liao)機構管(guan)理(li)辦法(fa)》(農業部令(ling)第(di)(di)19號公布，農業部令(ling)2016年(nian)第(di)(di)3號、2017年(nian)第(di)(di)8號修改)規定，取得動(dong)(dong)(dong)物診療(liao)(liao)許(xu)可證，并在(zai)規定的診療(liao)(liao)活動(dong)(dong)(dong)范圍內開(kai)展動(dong)(dong)(dong)物診療(liao)(liao)活動(dong)(dong)(dong)的機構。

　　文(wen)件依據(ju)：《財政部 國(guo)家稅(shui)(shui)(shui)務總局(ju)關于全面推(tui)開營業稅(shui)(shui)(shui)改征增(zeng)值稅(shui)(shui)(shui)試點的通知(zhi)》(財稅(shui)(shui)(shui)〔2016〕36號)、《國(guo)家稅(shui)(shui)(shui)務總局(ju)關于取消增(zeng)值稅(shui)(shui)(shui)扣稅(shui)(shui)(shui)憑證(zheng)認證(zheng)確認期限等(deng)增(zeng)值稅(shui)(shui)(shui)征管問題的公告(gao)》(國(guo)家稅(shui)(shui)(shui)務總局(ju)公告(gao)2019年第45號)