Waste tire recycling tax incentives introduced
Addtime:2015-08-18 11:33:36 Source:蘭溪榮恩鋁輪有限公司 Hits:
In order to implement the spirit of the State Council to further promote the comprehensive utilization of resources and energy conservation, regulate and optimize the value-added tax policy, the Ministry of Finance, State Administration of Taxation decided on comprehensive utilization of resources and labor policies to integrate and adjust VAT.
June 26, the Ministry of Finance website "on the issuance of" comprehensive utilization of resources and labor VAT preferential directory "notice" document, clearly unified policies. The following is the specific content of the file.
A taxpayer for sale of products and the provision of comprehensive utilization of resources comprehensive utilization of resources of labor, can enjoy value-added tax Jizhengjitui policy. The relevant provisions of the comprehensive utilization of resources in the name of a specific, comprehensive utilization of products and services names, technical standards and related conditions, tax proportion of this notice in accordance with the attached "comprehensive utilization of resources and labor VAT preferential directory" execution.
Second, taxpayers engaged in resource utilization project "directory" listed in its application for a VAT Jizhengjitui policy provisions of this notice, it shall also meet the following conditions:
They are subject to VAT general taxpayer.
Sales comprehensive utilization of products and services and does not belong to the National Development and Reform Commission, "Guiding Catalogue of Industrial Structure" in the prohibited, restricted items.
Sales comprehensive utilization of products and services and does not belong to the Environmental Protection Department "Environmental Protection Comprehensive List" in the "high pollution, high environmental risk" products or heavily polluting processes.
Comprehensive utilization of resources belonging to the Ministry of Environmental Protection, "National List of Hazardous Wastes" listed hazardous waste shall obtain the provincial level and above the environmental protection department issued a "hazardous waste operating license", and the license including the operation of the hazardous waste use.
Tax credit rating does not belong to C or D tax authorities assessed.
When matters taxpayer refunds, the tax authorities should provide its above-mentioned conditions comply with this section as well as technical standards and the relevant conditions "catalog" provides a written statement material, does not provide a written statement issued false material or material, the tax authorities shall not be granted tax rebates.
Third, VAT taxpayers have enjoyed Jizhengjitui policy provisions of this notice, since the article does not comply with the provisions of the second month of the notification of conditions and "catalog" provides technical standards and relevant conditions on, no longer enjoy this VAT Jizhengjitui policy notification requirement.
Fourth, VAT taxpayers have enjoyed Jizhengjitui policy provisions of this notice, for violation of tax laws and regulations for environmental protection punished, since the punishment decision issued within the month after 36 months, can not enjoy this Notice VAT Jizhengjitui policy.
Fifth, the taxpayer shall be accounted for in sales and VAT tax payable applicable Jizhengjitui policy of comprehensive utilization of products and services. Not accounted for separately, shall enjoy VAT Jizhengjitui policy this notification requirement.
Six provinces, autonomous regions, municipalities, municipalities tax authorities before the end of February each year on its Web site, the last year in this region all enjoy this notice Jizhengjitui policy VAT taxpayers, according to the following items be publicized: the taxpayer name, taxpayer identification number, the name of comprehensive utilization of resources, the number of comprehensive utilization of products and services names.
This Notice shall enter into force July 1, 2015. "Ministry of Finance State Administration of Taxation on the comprehensive utilization of resources and other goods VAT policy," "Ministry of Finance State Administration of Taxation Supplementary Notice of comprehensive utilization of resources and other Value Added Tax Policy" and "Ministry of Finance State Administration of Taxation on Adjusting improve the comprehensive utilization of resources and labor inform the VAT policy "and" Ministry of Finance State Administration of Taxation on the taxpayer to enjoy the preferential policies for comprehensive utilization of resources VAT enforcement notice pollutant emission standards "shall be repealed simultaneously.
These documents before repeal, taxpayers administrations Cancel "comprehensive utilization of resources that certificate", or because the environmental protection department will not issue reasons for environmental review of supporting documents, failed to handle the relevant tax matters, may a "comprehensive utilization of resources that certificate" or environmental review documents as a condition to enjoy preferential tax policies, continue to enjoy the preferential policies of the above-mentioned documents.