Provinces, autonomous regions, municipalities, municipalities directly under the Central Government, the plan of the municipal finance department (bureau), the State Administration of Taxation, the Ministry of Finance in the provinces, autonomous regions, municipalities, municipalities directly under the Central Government, the plan of the municipal financial ombudsman's office, the Xinjiang Production and Construction Corps Bureau of Finance:
In order to further promote the comprehensive utilization of resources, promote energy conservation and emission reduction, approved by the State Council, decided to adjust and improve the part of the comprehensive utilization of resources products.
In order to further promote the comprehensive utilization of resources, promote energy saving and emission reduction, approved by the State Council, decided to adjust and improve the value-added tax policy of some of the comprehensive utilization of resources products. At the same time, in order to standardize the management of the identification of the comprehensive utilization of resources products, it is necessary to integrate the existing relevant policies. Now the comprehensive utilization of resources and other products VAT policy is unified and clear as follows:
First, the sale of the following self-produced goods to implement the policy of exemption from value-added tax:
(a) reclaimed water. Reclaimed water refers to the sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant infiltration (filtration) liquid and other water sources for recycling, after appropriate treatment to achieve a certain water quality standards, and reuse of water resources within a certain range. Recycled water should be consistent with the Ministry of Water Resources, "recycled water quality standards" (SL368-2006) of the relevant provisions.
(B) to waste tires as all the production of raw materials for the production of rubber powder. Rubber powder should be in line with GB/T19208-2008 performance indicators.
(C) retreaded tires. Retreaded tires should be consistent with GB7037-2007, GB14646-2007 or HG/T3979-2007 performance indicators, and retreaded tires, the carcass of 100% from waste tires.
(D) the production of raw materials mixed with waste residue proportion of not less than 30% of specific building materials.
Specific building materials products, refers to bricks (excluding sintered common bricks), blocks, ceramic granules, wall panels, pipes, concrete, mortar, road covers, road guardrails, fireproof materials, refractory materials, thermal insulation materials, mineral (rock) cotton.
Second, the sewage treatment services are exempt from value-added tax. Sewage treatment refers to the sewage processing and treatment in line with the relevant provisions of GB18918-2002 water quality standards of the business.
Third, on the sale of the following self-produced goods to implement the policy of immediate refund of value-added tax:
(a) high purity carbon dioxide products produced from industrial waste gas as raw materials. High purity carbon dioxide products, should comply with the relevant provisions of GB10621-2006.
(ii) Electricity or heat produced from garbage as fuel. The amount of garbage accounted for the proportion of fuel for power generation is not less than 80%, and the production of emissions to meet the GB13223-2003 time period 1 standard or GB18485-2001 relevant provisions.
The so-called garbage refers to municipal garbage, crop residue, bark waste, sludge, and medical waste.
(C) to the coal mining process accompanied by discarded material mother-of-pearl shale as raw material production of shale oil.
(D) to waste asphalt concrete as raw materials for the production of recycled asphalt concrete. The amount of waste asphalt concrete accounted for the proportion of raw materials for the production of not less than 30%.
(E) the use of rotary kiln process and the production of raw materials mixed with the proportion of waste residue not less than 30% of the cement (including cement clinker).
1. The raw material firing and clinker grinding process for the production of cement products by the enterprise, the proportion of blended slag formula:
The proportion of blended slag = (raw material firing stage blended slag quantity + clinker grinding stage blended slag quantity) ÷ (the number of raw materials + raw material firing and clinker grinding stage blended slag quantity + the number of other materials) × 100%
2. ... on the purchased clinker grinding process to produce cement products by the enterprise, the proportion of blended slag formula:
The proportion of blended slag = clinker grinding process blended slag quantity ÷ (clinker quantity + clinker grinding process blended slag quantity + the number of other materials) × 100%
Fourth, the sale of the following self-produced goods to achieve the implementation of the value-added tax is the implementation of the policy of immediate refund of 50%:
(a) (i) raw material firing and clinker grinding stage blended slag quantity + other materials /p>
(a) the decommissioning of military propellants as raw materials for the production of paint nitrocellulose powder. Decommissioned military launcher in the production of raw materials in the proportion of not less than 90%.
(ii) the by-products of desulfurization production of flue gas and high sulfur natural gas produced by coal-fired power plants and various types of industrial enterprises. By-products, refers to 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.
(C) steam, activated carbon, white carbon black, lactic acid, calcium lactate, biogas produced from waste wine lees and brewing bottom pot water as raw materials. Waste lees and brewing pot water in the production of raw materials accounted for no less than 80%.
(D) gangue, coal sludge, stone coal, oil shale as fuel for the production of electricity and heat. The amount of gangue, coal sludge, stone coal, oil mother shale accounted for the proportion of fuel for power generation is not less than 60%.
(E) the use of wind power production of electricity.
(F) part of the new wall material products. The specific scope of Annex 1 to this notice, "enjoy the preferential policies of value-added tax on new wall materials catalog".
V. VAT refund policy for sales of self-produced comprehensive utilization of biodiesel.
Comprehensive utilization of biodiesel refers to the diesel produced from waste animal oil and vegetable oil as raw materials. The amount of waste animal oils and vegetable oils accounted for the proportion of raw materials for production of not less than 70%.
Sixth, the general taxpayers of VAT production of clay solid bricks, tiles, all according to the applicable rate of value-added tax, shall not take the simple method of value-added tax. July 1, 2008 onwards, the vertical kiln process to produce cement (including cement clinker), are not entitled to enjoy the VAT refund policy specified in the Notice.
7. Taxpayers applying for enjoying the preferential policies on VAT for products of comprehensive utilization of resources stipulated in Article 1, Article 3, Article 4, Items 1 to 4, and Article 5 of this Circular shall, in accordance with the relevant provisions of the Circular of the National Development and Reform Commission of the Ministry of Finance and the State Administration of Taxation on the Issuance of the Management Measures for the Determination of the Comprehensive Utilization of Resources Encouraged by the State (Development and Reform of Environment and Resource [2006] No. 1864), apply for and obtain the Certification of the Comprehensive Utilization of Resources. Apply for and obtain the Certificate of Recognition of Comprehensive Utilization of Resources, or else you shall not apply for enjoying the preferential policies on value-added tax.
VIII. The VAT exemption and immediate refund policy stipulated in this Circular shall be handled by the tax authorities, and the VAT refund policy shall be handled by the Financial Supervision Offices of the Ministry of Finance in various places and the relevant financial authorities in accordance with the current relevant regulations.
IX. The waste residue referred to in this circular refers to mining and ore dressing residue, smelting residue, chemical residue and other waste residue. The specific scope of slag, according to Annex 2, "enjoy the preferential policies of value-added tax slag catalog".
The proportion of slag blending and the proportion of raw materials utilized in the production of raw materials referred to in this Circular shall be calculated by the proportion of weight, and shall not be calculated by volume.
X. The policies stipulated in Article 1 and Article 2 of this Circular have been implemented since January 1, 2009, and the policies stipulated in Article 3 to Article 5 have been implemented since July 1, 2008, and the "Ministry of Finance, State Administration of Taxation on the exemption of value-added tax on some resource products" (Cai Shui Zi [1995] No. 44), "Ministry of Finance, State Administration of Taxation on the continuation of the comprehensive utilization of some of the resources, such as the implementation of preferential policies of VAT. Products, etc. (Cai Shui Zi [1996] No. 20), Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning VAT Policies for Certain Comprehensive Utilization of Resources and Other Products (Cai Shui [2001] No. 198), Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on VAT Policies for Certain Comprehensive Utilization of Resources (Cai Shui [2004] No. 25), and Notice of the State Administration of Taxation on the Exemption of Building Material Products from Value-Added Tax (VAT). Reply of the State Administration of Taxation on the Issue of Value-added Tax on Building Material Products (Guo Shui Han [2003] No. 1151), Reply of the State Administration of Taxation on the Enjoyment of Value-added Tax Policy on Products of Comprehensive Utilization of Resources for Cement Clinker Produced by Utilizing Waste Slag (Guo Shui Han [2003] No. 1164), Reply of the State Administration of Taxation on the Calculation of the Proportion of Waste Slag in Cement Produced by Enterprises by Utilizing Waste Slag ( State Taxation Letter [2004] No. 45), the State Administration of Taxation on the comprehensive utilization of resources to clarify the scope of building materials and waste slag notice (State Taxation Letter [2007] No. 446), the State Administration of Taxation on the use of waste liquids (dregs) on the production of silver value-added tax issues of the approval of the State Administration of Taxation (State Taxation Letter [2008] No. 116) shall be repealed accordingly.
Annex: 1. Catalog of New Wall Materials Enjoying Preferential Policies on Value-added Tax (VAT)
2. Catalog of Waste Slag Enjoying Preferential Policies on VAT
Ministry of Finance, State Administration of Taxation
December 9, 2008
The second one was promulgated on July 4, 2005 by the National Development and Reform Commission. Attachment:
Provinces, autonomous regions, municipalities directly under the central government and municipalities with separate plans, sub-provincial capital cities, Xinjiang Production and Construction Corps Development and Reform Commission, Price Bureau:
In order to promote the healthy development of the wind power industry, accelerate the pace of the localization of the manufacture of wind power equipment, and continue to improve the country's capacity for planning, designing, managing and manufacturing equipment for wind power, gradually establish China's wind power technology system, and better meet the China's large-scale development of wind power needs, the wind power project construction management requirements are notified as follows:
First, wind energy resources are important energy resources. Provinces (autonomous regions and municipalities) in accordance with the principle of rational development and effective use of wind energy resources, combined with the characteristics of energy resources and economic and social development, the formulation of the province (autonomous regions and municipalities) of the wind power development plan, a clear development goals, wind farm sites and related requirements to guide the construction and management of wind power, and promote the healthy and orderly development of wind power.
Second, according to the "State Council on the investment system reform decision" (Guo Fa [2004] No. 20) of the relevant provisions of the total installed capacity of 50,000 kilowatts and above wind power projects approved by the Commission, the rest of the project by the provinces (autonomous regions and municipalities) Development and Reform Commission approved. The relevant approval procedures and conditions in accordance with the "Interim Measures for the Approval of Enterprise Investment Projects" (People's Republic of China *** and the National Development and Reform Commission Decree No. 19).
Third, the approval of the construction of wind farms to wind power development planning as the basis for the approval of the contents of the wind farm scale, site conditions and wind power equipment localization rate. Wind farm construction scale to coordinate with the power system, wind resource conditions and other relevant conditions; wind farm site is relatively close to the grid, easy to send out; wind power equipment localization rate to reach more than 70%, do not meet the requirements of the localization rate of the equipment of wind farms are not allowed to build, imported equipment, Customs should be taxed according to the rules.
Fourth, the wind farm feed-in tariffs by the State Council price authorities in accordance with the actual situation, in accordance with the principle of cost plus revenue to determine the measurement of the region, and to the community. Wind power concession construction project tariffs are determined through bidding, however, shall not be higher than the level of feed-in tariffs specified by the competent price department of the State Council.
Please provinces (autonomous regions and municipalities) Development and Reform Commission, Price Bureau in accordance with the above requirements, seriously do a good job in the management and supervision of wind power construction, strengthen the planning work and preliminary work of wind power construction, attach great importance to the localization of the wind power equipment manufacturing, wind power construction, industry and market cultivation, personnel training, and strive to reduce the cost of wind power construction, improve the level of wind power operation and management. Enhance the market competitiveness of wind power, and promote the faster and better development of China's wind power industry.
National Development and Reform Commission
July 4, 2005
National Development and Reform Commission, China