Regulatory title: Notice on the value-added tax policy for comprehensive utilization of resources and other products
Regulatory document number: Finance and Taxation No. 2008156
Release time: 2008.12.09
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Provinces, autonomous regions and municipalities directly under the Central Government , Finance Departments (Bureaus) of cities under separate state planning, State Taxation Bureau, Offices of Financial Supervisors of the Ministry of Finance in provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Finance Bureau of Xinjiang Production and Construction Corps:
In order to further promote resources Comprehensive utilization work to promote energy conservation and emission reduction, with the approval of the State Council, it was decided to adjust and improve the value-added tax policy for some comprehensive utilization products of resources. At the same time, in order to standardize the identification and management of comprehensive resource utilization products, existing relevant policies need to be integrated. The value-added tax policies on the comprehensive utilization of resources and other products are now unified and clarified as follows:
1. The sales of the following self-produced goods shall be exempted from value-added tax:
(1) Recycled water. Reclaimed water refers to water that is recycled from sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant permeate (filtrate) and other water sources, reaches certain water quality standards after appropriate treatment, and is reused within a certain range. resource. Reclaimed water should comply with the relevant provisions of the "Reclaimed Water Quality Standards" (SL368-2006) of the Ministry of Water Resources.
(2) Rubber powder produced with waste tires as all raw materials. Rubber powder should comply with the performance indicators specified in GB/T19208-2008.
(3) Retreading tires. Retreaded tires should comply with the performance indicators specified in GB7037-2007, GB14646-2007 or HG/T3979-2007, and the carcass of retreaded tires should come from scrap tires.
(4) Specific building materials products whose raw materials are blended with waste residue at a ratio of not less than 30%.
Specific building materials products refer to bricks (excluding sintered ordinary bricks), blocks, ceramsite, wall panels, pipes, concrete, mortar, road manhole covers, road guardrails, fireproof materials, refractory materials, insulation Material, mineral (rock) wool.
2. Sewage treatment services are exempt from value-added tax. Sewage treatment refers to the business of processing sewage to meet the water quality standards stipulated in GB18918-2002.
3. Implement the policy of refunding value-added tax as soon as it is collected on the sales of the following self-produced goods:
(1) High-purity carbon dioxide products produced with industrial waste gas as raw material. High-purity carbon dioxide products should comply with the relevant regulations of GB10621-2006.
(2) Electricity or heat produced from waste as fuel. The proportion of waste consumption in power generation fuel shall not be less than 80%, and production emissions shall meet the standards for the first period of GB13223-2003 or the relevant regulations of GB18485-2001.
The so-called garbage refers to municipal domestic garbage, crop straw, bark waste, sludge, and medical waste.
(3) Shale oil produced from kerogen shale, a waste product associated with the coal mining process.
(4) Recycled asphalt concrete produced from waste asphalt concrete. The proportion of waste asphalt concrete to production raw materials shall not be less than 30%.
(5) Cement (including cement clinker) produced using the rotary kiln process and with a waste residue ratio of not less than 30% in the production raw materials.
1. For enterprises that produce cement products through raw material burning and clinker grinding processes, the calculation formula for the proportion of waste residue blended is:
The proportion of waste residue blended = (raw material burning The quantity of waste residue blended in the making stage, the quantity of waste residue blended in the clinker grinding stage) ÷ (the quantity of raw material, the quantity of waste residue blended in the clinker grinding stage, the quantity of other materials) × 100
2. Outsourcing For enterprises that produce cement products through clinker grinding process, the calculation formula for the proportion of waste residue blended is:
The proportion of waste residue blended = the amount of waste residue blended during the clinker grinding process ÷ (the amount of clinker during the clinker grinding process The amount of waste residue blended (the amount of other materials) Coating nitrocellulose powder produced from propellant. The proportion of retired military propellant in production raw materials shall not be less than 90%.
(2) By-products of desulfurization of flue gas and high-sulfur natural gas produced by coal-fired power plants and various industrial enterprises. By-products refer to gypsum (its calcium sulfate dihydrate content is not less than 85), sulfuric acid (its concentration is not less than 15), ammonium sulfate (its total nitrogen content is not less than 18) and sulfur.
(3) Steam, activated carbon, white carbon black, lactic acid, calcium lactate, and biogas produced from waste distiller's grains and brewing pot water. The proportion of waste distiller's grains and brewing bottom pot water in the production raw materials is not less than 80%.
(4) Electricity and heat produced using coal gangue, coal slime, stone coal, and kerogen shale as fuel. The proportion of coal gangue, coal slime, stone coal and kerogen shale in power generation fuel shall not be less than 60%.
(5) Electricity produced by wind power.
(6) Some new wall material products. The specific scope shall be implemented according to the "Catalogue of New Wall Materials Enjoying Preferential Value-Added Tax Policies" in Appendix 1 of this notice.
5. Implement the VAT policy of collecting first and then withdrawing VAT for the sale of self-produced comprehensive biodiesel.
Comprehensive utilization of biodiesel refers to diesel produced from waste animal oil and vegetable oil. The proportion of waste animal oil and vegetable oil in production raw materials shall not be less than 70%.
6. All clay solid bricks and tiles produced by general VAT taxpayers shall be levied VAT at the applicable rate, and no simple method shall be used to collect VAT. Starting from July 1, 2008, cement (including cement clinker) produced by the vertical kiln process will not be eligible for the VAT refund policy stipulated in this notice.
7. Taxpayers who apply to enjoy the preferential value-added tax policies for comprehensive utilization of resources products stipulated in Articles 1 and 3, Article 4, Items 1 to 4, and Article 5 of this Notice shall In accordance with the relevant provisions of the "Notice of the National Development and Reform Commission, the Ministry of Finance, and the State Administration of Taxation on Issuing the Management Measures for the Comprehensive Utilization of Resources Encouraged by the State" (Fagai Huanzi [2006] No. 1864), apply for and obtain the "Comprehensive Resources Use the certification certificate", otherwise you will not be able to apply for VAT preferential policies.
8. The VAT tax exemption and immediate refund policy stipulated in this notice shall be stipulated by the tax authorities, and the VAT levy and refund policy shall be stipulated by the local financial inspectorate offices of the Ministry of Finance and relevant financial agencies respectively in accordance with the current relevant regulations. Provisions are made for processing.
9. The waste residues mentioned in this notice refer to mining and beneficiation waste residues, smelting waste residues, chemical waste residues and other waste residues. The specific scope of waste residue shall be implemented according to Appendix 2 "Catalogue of Waste Residues Enjoying Preferential Value-Added Tax Policies".
The waste residue blending ratio and the proportion of raw materials used in production raw materials mentioned in this notice shall be calculated in terms of weight ratio and shall not be calculated in terms of volume.
10. The policies stipulated in Articles 1 and 2 of this Notice shall be implemented from January 1, 2009, and the policies stipulated in Articles 3 to 5 shall be implemented from July 1, 2008. , "Notice of the Ministry of Finance and the State Administration of Taxation on exempting some resource products from value-added tax" (Caishuizi [1995] No. 44), "Notice of the Ministry of Finance and the State Administration of Taxation on continuing to implement preferential value-added tax policies for some comprehensive resource utilization products, etc." Notice" (Caishuizi [1996] No. 20), "Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policy Issues concerning the Comprehensive Utilization of Certain Resources and Other Products" (Caishui [2001] No. 198), "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Supplementary Notice on Value-Added Tax Policies for Products Comprehensive Utilization of Resources" (Caishui [2004] No. 25), "Reply of the State Administration of Taxation on the Collection of Value-Added Tax on Building Materials Products" (Guo Shuihan [2003] No. 1151), "State Administration of Taxation on Utilization Reply of the State Administration of Taxation on the Comprehensive Utilization of Resources Product Value-Added Tax Policy for Cement Clinker Produced from Waste Residues" (Guo Shui Han [2003] No. 1164), "Reply of the State Administration of Taxation on the Calculation Method for the Proportion of Waste Residue in Cement Produced by Enterprises Using Waste Residues" (Guo Shui Han [2003] No. 1164) 2004] No. 45), "Notice of the State Administration of Taxation on Clarifying the Scope of Comprehensive Utilization of Resources for Building Materials Products and Waste Residues" (Guo Shui Han [2007] No. 446), "Notice of the State Administration of Taxation on the Value-Added Tax Issue of Using Waste Liquid (Slag) to Produce Silver" Approval" (Guo Shui Han [2008] No. 116) shall be abolished accordingly.
Attachment: 1. Catalog of new wall materials that enjoy preferential VAT policies
2. Catalog of waste residues that enjoy preferential VAT policies
Ministry of Finance and National Taxation General Administration
December 9, 2008
Attachment 1
Catalogue of new wall materials enjoying preferential value-added tax policies
1. Bricks
(1) Non-clay sintered porous bricks (in compliance with the technical requirements of GB13544-2000) and non-clay sintered hollow bricks (in compliance with the technical requirements of GB13545-2003).
(2) Concrete porous bricks (in compliance with JC943-2004 technical requirements).
(3) Autoclaved fly ash bricks (in compliance with JC239-2001 technical requirements) and autoclaved lime sand hollow bricks (in compliance with JC/T637-1996 technical requirements).
(4) Sintered porous bricks (only in the western region, comply with the technical requirements of GB13544-2000) and sintered hollow bricks (only in the western region, comply with the technical requirements of GB13545-2003).
2. Blocks
(1) Ordinary concrete small hollow blocks (in line with the technical requirements of GB8239--1997).
(2) Lightweight aggregate concrete small hollow blocks (complying with the technical requirements of GB15229-2002).
(3) Sintered hollow blocks (made from coal gangue, river and lake silt, construction waste, and shale, in compliance with the technical requirements of GB13545-2003).
(4) Autoclaved aerated concrete blocks (in compliance with the technical requirements of GB/T11968-2006).
(5) Gypsum blocks (conforming to JC/T698-1998 technical requirements).
(6) Fly ash small hollow blocks (in compliance with JC862-2000 technical requirements).
3. Plates
(1) Autoclaved aerated concrete panels (in compliance with the technical requirements of GB15762-1995).
(2) Lightweight battens for building partition walls (in compliance with JG/T169-2005 technical requirements).
(3) Steel wire mesh polystyrene sandwich panel (in line with JC623-1996 technical requirements).
(4) Gypsum hollow strips (in compliance with JC/T829-1998 technical requirements).
(5) Glass fiber reinforced cement lightweight porous partition board (referred to as GRC board, in line with the technical requirements of GB/T19631-2005).
(6) Metal-faced sandwich panels. Among them: metal-faced polystyrene sandwich panels (meet the technical requirements of JC689-1998); metal-faced rigid polyurethane sandwich panels (meet the technical requirements of JC/T868-2000); metal-faced rock wool and slag wool sandwich panels (meet the technical requirements of JC/T868-2000) JC/T869-2000 technical requirements).
(7) Building slabs. Among them: gypsum board (in compliance with the technical requirements of GB/T9775-1999); fiber-reinforced calcium silicate board (in compliance with the technical requirements of JC/T564-2000); fiber-reinforced low-alkalinity cement building slab (in compliance with the JC/T626-1996 technology) requirements); vinylon fiber reinforced cement slabs (conforming to JC/T671-1997 technical requirements); asbestos cement slabs for construction (conforming to JC/T412 technical requirements).
4. Concrete bricks, sintered insulation bricks (blocks), hollow steel mesh internal mold partition walls, composite insulation bricks (blocks), and prefabricated composite wall panels that comply with national standards, industry standards, and local standards (body), polyurethane rigid foam composite panels and building walls made of special polyurethane.
Attachment 2
Catalogue of waste residues that enjoy preferential value-added tax policies
The waste residues mentioned in this notice refer to mining and mineral processing waste residues, smelting waste residues, chemical waste residues and other Waste.
1. Mining and beneficiation waste residue refers to waste rock, gangue, debris, powder, dust and sludge generated during the mining and processing of mineral resources.
2. Smelting waste slag refers to converter slag, electric furnace slag, ferroalloy slag, alumina red mud and non-ferrous metal ash, but does not include blast furnace water slag.
3. Chemical waste residue refers to pyrite slag, pyrite calcined slag, sulfuric acid slag, sulfur gypsum, phosphogypsum, phosphate rock calcined slag, cyanide-containing waste residue, calcium carbide slag, phosphate fertilizer slag, sulfur Slag, alkali residue, barium-containing waste residue, chromium residue, salt mud, total solvent residue, yellow phosphorus residue, citric acid residue, desulfurization gypsum, fluorogypsum and waste gypsum mold.
4. Other waste residues refer to fly ash, river (lake, sea, canal) silt, silt, construction waste, and sludge generated from sewage treatment in urban sewage treatment plants