Notice on the Policy of Comprehensive Utilization of Resources and Other Products2017/5/27 Current Location：Home-->News
Ministry of Finance State Administration of Taxation
Notice on Policy on Comprehensive Utilization of Resources and Other Products
Finance and Economics [2008] No. 156
The bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, the State Administration of Taxation, the State Administration of Taxation, the Ministry of Finance in the provinces, autonomous regions, municipalities directly under the Central Government,
In order to further promote the comprehensive utilization of resources to promote energy conservation, with the approval of the State Council, decided to adjust and improve the comprehensive utilization of resources, part of the value-added tax policy. At the same time, in order to regulate the comprehensive utilization of resources, product management, the need to integrate the existing policy. Now the comprehensive utilization of resources and other products, value-added tax policy unified as follows:
First, the sale of the following self-produced goods exempt from VAT policy:
(A) reclaimed water. Recycled water refers to the sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant penetration (filter) liquid and other water sources for recovery, after appropriate treatment to meet certain water quality standards, and within a certain range of repeated use of water Resources. Recycled water should comply with the relevant provisions of the Ministry of Water Resources "renewable water quality standards" (SL368-2006).
(B) to waste tires for the production of raw materials for all the production of powder. The powder shall conform to the performance specifications specified in GB / T19208-2008.
(C) refurbished tires. Refurbished tires shall conform to the performance specifications specified in GB 7037-2007, GB14646-2007 or HG / T3979-2007, and 100% of the carcasses of the refurbished tire from the used tires.
(4) the production of raw materials mixed with the proportion of not less than 30% of the specific building materials.
Construction materials, refers to the brick (excluding sintered ordinary brick), blocks, ceramic, wall, pipe, concrete, mortar, road covers, road fence, fireproof materials, refractory materials, insulation materials The
Second, the sewage treatment services exempt from value-added tax. Sewage treatment refers to the sewage treatment processing in line with GB18918-2002 the relevant provisions of the water quality standards of business.
Third, the sale of the following self-produced goods, the implementation of value-added tax that is levy policy:
(A) of industrial waste gas as raw materials for the production of high purity carbon dioxide products. High purity carbon dioxide products, should comply with the relevant provisions of GB10621-2006.
(B) electricity or heat produced by rubbish as fuel. Garbage consumption accounted for not less than 80% of the proportion of power generation fuel, and production emissions to GB13223-2003 first time standard or GB18485-2001 the relevant provisions.
The term "garbage" refers to municipal solid waste, crop straw, bark waste, sludge, medical waste.
(C) Shale oil produced by the associated shale oil shale in the process of coal mining.
(4) Recycled asphalt concrete produced from waste asphalt concrete as raw material. Waste asphalt concrete consumption accounted for the proportion of raw materials of not less than 30%.
(5) Cement (including cement clinker) produced by rotary kiln process and producing raw material with a scrap ratio of not less than 30%.
1. For the raw material firing and clinker grinding process production of cement products business, mixed with the proportion of waste residue formula:
(The number of raw materials + raw material firing and clinker grinding stage blending the amount of waste residue + other materials) × (raw material quantity + raw material burning and clinker grinding stage blending the amount of residue + other materials) × 100%
2. The purchase of clinker grinding process by the production of cement products business, mixed with scrap ratio calculation formula:
Blending the proportion of waste residue = clinker grinding process in the amount of waste residue ÷ (clinker number + clinker grinding process blending the amount of residue + other materials) × 100%
Fourth, the sale of the following self-produced goods to achieve the implementation of the value-added tax levy 50% of the policy:
(A) to retired military propellant as raw material for the production of nitrocellulose coating powder. The proportion of retired military propellant in the production of raw materials is not less than 90%.
(B) of the coal-fired power plants and various types of industrial enterprises flue gas, high-sulfur natural gas for the production of desulphurization by-products. By-product, refers to the gypsum (its calcium sulfate dihydrate content of not less than 85%), sulfuric acid (its concentration of not less than 15%), ammonium sulfate (its total nitrogen content of not less than 18%) and sulfur.
(3) steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas produced by waste lees and wine pots as raw materials. Waste distillers and wine pots in the production of raw materials accounted for the proportion of not less than 80%.
(D) coal gangue, slime, stone coal, oil shale for fuel production of electricity and heat. Coal gangue, slime, stone coal, oil shale consumption accounted for the proportion of fuel generation is not less than 60%.
(E) the use of wind power production.
(6) part of the new wall materials products. The scope of the specific use of this notice in accordance with Annex 1 "enjoy the value-added tax preferential policies of the new wall material directory" implementation.
Fifth, the sale of self-produced comprehensive use of bio-diesel VAT registration policy.
Comprehensive use of biodiesel, refers to the waste of animal oil and vegetable oil as raw material for the production of diesel. Waste animal oil and vegetable oil consumption accounted for not less than 70% of the raw material.
Sixth, the general taxpayers on the value of the production of clay solid brick, tile, according to the applicable tax rate of value-added tax, shall not take a simple way to levy VAT. From July 1, 2008, the cement produced by the shaft kiln process (including cement clinker) shall not be allowed to enjoy the VAT policy stipulated in this Notice.
The taxpayers who apply for the preferential policies of value-added tax for the comprehensive utilization of resources as prescribed in Article 1, Article 3, Article 4, Paragraphs 1 to 4, and 5 of this Circular shall, in accordance with the provisions of the "National Development and Reform Commission The State Administration of Taxation shall not apply or apply the relevant provisions of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of the Measures for the Comprehensive Utilization of Resources Encouraged by the State, and apply for and obtain the Certificate of Comprehensive Utilization of Resources. VAT preferential policies.
8. The tax exemption and levy policy of the VAT provided by this Circular shall be handled by the taxation office of the Ministry of Finance and the relevant financial organs in accordance with the relevant provisions of the tax authorities and the tax authorities.
Nine, the waste referred to in this notice, refers to the mining of mineral processing waste, smelting waste, chemical waste and other waste. The specific scope of the slag, according to Annex 2 "enjoy the value - added tax incentives for the implementation of the directory".
The proportion of waste slag referred to in this Notice and the proportion of raw materials used in the production of raw materials shall be calculated in terms of weight ratio and shall not be calculated in terms of volume.
10. The policies stipulated in Article 1 and Article 2 of this Circular shall be implemented as of January 1, 2009, and the policies stipulated in Articles 3 to 5 shall be implemented as of July 1, 2008, and the State Administration of Taxation of the Ministry of Finance Circular of the State Administration of Taxation of the Ministry of Finance on Continuing the Implementation of the Preferential Tax Policies for the Comprehensive Utilization of Certain Resources "(Cai Shui Zi [1996]) (No. 190), "Circular of the State Administration of Taxation of the Ministry of Finance on the Policy on the Comprehensive Utilization of Resources and Other Value-added Tax Policies" (Cai Shui [2001] No. 198), "the State Administration of Taxation of the Ministry of Finance on the Policy of Value-added Tax on the Comprehensive Utilization of Resources (Guo Shui Han [2003] No. 1151), "the State Administration of Taxation on the use of waste residue production of cement clinker to enjoy the" (Guo Shui Han [2003] 1164), "the State Administration of Taxation on the use of waste residue in the production of waste residue ratio of cement (Guo Shui Han [2007] No. 456), "the State Administration of Taxation on the comprehensive utilization of resources for the comprehensive utilization of building materials and waste slag" (Guo Shui Han [2007] No. 446), "the State Administration of Taxation on the use of waste (Slag) production of silver VAT issue "(Guo Shui Han [2008] No. 116) corresponding abolition.
Annex: 1. List of new wall materials with preferential policies for VAT
2. List of slags that enjoy preferential tax policies
Ministry of Finance State Administration of Taxation
December 9, 2008
Notice on Policy on Comprehensive Utilization of Resources and Other Products
Finance and Economics [2008] No. 156
The bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, the State Administration of Taxation, the State Administration of Taxation, the Ministry of Finance in the provinces, autonomous regions, municipalities directly under the Central Government,
In order to further promote the comprehensive utilization of resources to promote energy conservation, with the approval of the State Council, decided to adjust and improve the comprehensive utilization of resources, part of the value-added tax policy. At the same time, in order to regulate the comprehensive utilization of resources, product management, the need to integrate the existing policy. Now the comprehensive utilization of resources and other products, value-added tax policy unified as follows:
First, the sale of the following self-produced goods exempt from VAT policy:
(A) reclaimed water. Recycled water refers to the sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant penetration (filter) liquid and other water sources for recovery, after appropriate treatment to meet certain water quality standards, and within a certain range of repeated use of water Resources. Recycled water should comply with the relevant provisions of the Ministry of Water Resources "renewable water quality standards" (SL368-2006).
(B) to waste tires for the production of raw materials for all the production of powder. The powder shall conform to the performance specifications specified in GB / T19208-2008.
(C) refurbished tires. Refurbished tires shall conform to the performance specifications specified in GB 7037-2007, GB14646-2007 or HG / T3979-2007, and 100% of the carcasses of the refurbished tire from the used tires.
(4) the production of raw materials mixed with the proportion of not less than 30% of the specific building materials.
Construction materials, refers to the brick (excluding sintered ordinary brick), blocks, ceramic, wall, pipe, concrete, mortar, road covers, road fence, fireproof materials, refractory materials, insulation materials The
Second, the sewage treatment services exempt from value-added tax. Sewage treatment refers to the sewage treatment processing in line with GB18918-2002 the relevant provisions of the water quality standards of business.
Third, the sale of the following self-produced goods, the implementation of value-added tax that is levy policy:
(A) of industrial waste gas as raw materials for the production of high purity carbon dioxide products. High purity carbon dioxide products, should comply with the relevant provisions of GB10621-2006.
(B) electricity or heat produced by rubbish as fuel. Garbage consumption accounted for not less than 80% of the proportion of power generation fuel, and production emissions to GB13223-2003 first time standard or GB18485-2001 the relevant provisions.
The term "garbage" refers to municipal solid waste, crop straw, bark waste, sludge, medical waste.
(C) Shale oil produced by the associated shale oil shale in the process of coal mining.
(4) Recycled asphalt concrete produced from waste asphalt concrete as raw material. Waste asphalt concrete consumption accounted for the proportion of raw materials of not less than 30%.
(5) Cement (including cement clinker) produced by rotary kiln process and producing raw material with a scrap ratio of not less than 30%.
1. For the raw material firing and clinker grinding process production of cement products business, mixed with the proportion of waste residue formula:
(The number of raw materials + raw material firing and clinker grinding stage blending the amount of waste residue + other materials) × (raw material quantity + raw material burning and clinker grinding stage blending the amount of residue + other materials) × 100%
2. The purchase of clinker grinding process by the production of cement products business, mixed with scrap ratio calculation formula:
Blending the proportion of waste residue = clinker grinding process in the amount of waste residue ÷ (clinker number + clinker grinding process blending the amount of residue + other materials) × 100%
Fourth, the sale of the following self-produced goods to achieve the implementation of the value-added tax levy 50% of the policy:
(A) to retired military propellant as raw material for the production of nitrocellulose coating powder. The proportion of retired military propellant in the production of raw materials is not less than 90%.
(B) of the coal-fired power plants and various types of industrial enterprises flue gas, high-sulfur natural gas for the production of desulphurization by-products. By-product, refers to the gypsum (its calcium sulfate dihydrate content of not less than 85%), sulfuric acid (its concentration of not less than 15%), ammonium sulfate (its total nitrogen content of not less than 18%) and sulfur.
(3) steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas produced by waste lees and wine pots as raw materials. Waste distillers and wine pots in the production of raw materials accounted for the proportion of not less than 80%.
(D) coal gangue, slime, stone coal, oil shale for fuel production of electricity and heat. Coal gangue, slime, stone coal, oil shale consumption accounted for the proportion of fuel generation is not less than 60%.
(E) the use of wind power production.
(6) part of the new wall materials products. The scope of the specific use of this notice in accordance with Annex 1 "enjoy the value-added tax preferential policies of the new wall material directory" implementation.
Fifth, the sale of self-produced comprehensive use of bio-diesel VAT registration policy.
Comprehensive use of biodiesel, refers to the waste of animal oil and vegetable oil as raw material for the production of diesel. Waste animal oil and vegetable oil consumption accounted for not less than 70% of the raw material.
Sixth, the general taxpayers on the value of the production of clay solid brick, tile, according to the applicable tax rate of value-added tax, shall not take a simple way to levy VAT. From July 1, 2008, the cement produced by the shaft kiln process (including cement clinker) shall not be allowed to enjoy the VAT policy stipulated in this Notice.
The taxpayers who apply for the preferential policies of value-added tax for the comprehensive utilization of resources as prescribed in Article 1, Article 3, Article 4, Paragraphs 1 to 4, and 5 of this Circular shall, in accordance with the provisions of the "National Development and Reform Commission The State Administration of Taxation shall not apply or apply the relevant provisions of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of the Measures for the Comprehensive Utilization of Resources Encouraged by the State, and apply for and obtain the Certificate of Comprehensive Utilization of Resources. VAT preferential policies.
8. The tax exemption and levy policy of the VAT provided by this Circular shall be handled by the taxation office of the Ministry of Finance and the relevant financial organs in accordance with the relevant provisions of the tax authorities and the tax authorities.
Nine, the waste referred to in this notice, refers to the mining of mineral processing waste, smelting waste, chemical waste and other waste. The specific scope of the slag, according to Annex 2 "enjoy the value - added tax incentives for the implementation of the directory".
The proportion of waste slag referred to in this Notice and the proportion of raw materials used in the production of raw materials shall be calculated in terms of weight ratio and shall not be calculated in terms of volume.
10. The policies stipulated in Article 1 and Article 2 of this Circular shall be implemented as of January 1, 2009, and the policies stipulated in Articles 3 to 5 shall be implemented as of July 1, 2008, and the State Administration of Taxation of the Ministry of Finance Circular of the State Administration of Taxation of the Ministry of Finance on Continuing the Implementation of the Preferential Tax Policies for the Comprehensive Utilization of Certain Resources "(Cai Shui Zi [1996]) (No. 190), "Circular of the State Administration of Taxation of the Ministry of Finance on the Policy on the Comprehensive Utilization of Resources and Other Value-added Tax Policies" (Cai Shui [2001] No. 198), "the State Administration of Taxation of the Ministry of Finance on the Policy of Value-added Tax on the Comprehensive Utilization of Resources (Guo Shui Han [2003] No. 1151), "the State Administration of Taxation on the use of waste residue production of cement clinker to enjoy the" (Guo Shui Han [2003] 1164), "the State Administration of Taxation on the use of waste residue in the production of waste residue ratio of cement (Guo Shui Han [2007] No. 456), "the State Administration of Taxation on the comprehensive utilization of resources for the comprehensive utilization of building materials and waste slag" (Guo Shui Han [2007] No. 446), "the State Administration of Taxation on the use of waste (Slag) production of silver VAT issue "(Guo Shui Han [2008] No. 116) corresponding abolition.
Annex: 1. List of new wall materials with preferential policies for VAT
2. List of slags that enjoy preferential tax policies
Ministry of Finance State Administration of Taxation
December 9, 2008