Biodiesel Machine Recently, total bureau of Wu of national treasury department, duty about print and distribute ” resource uses product and list of privilege of service value added tax integratedly ” (wealth tax [2015] 78) announcement, carry out since July 1, 2015. ” the announcement that uses policy of etc product value added tax integratedly about resource ” (wealth tax [2008] 156) the file abolishs at the same time. Diesel oil of matter of this action opposite produces an enterprise to will produce a certain number of problems.
One, the existence between the clause in new document is contradictory
Wealth tax [2015] the 78 “ in date 4, in aricultural lave etc 4.1: Content of carapace of carapace of carapace of excrement and urine of birds of eat hutch rubbish, cultivate, rice husk, earthnut, corn core, tea-oil tree, cottonseed, 3 remnant, second straw of little fuel material, crop, bagasse, and use afore-mentioned resource to ferment the firedamp —— product of generation: Raw material is pressed piece, the fuel such as firedamp, electric power, heating power, drawback scale is 100% . ” and the “4.3 in later development: Use deserted animal oil and product of plant oily —— : Miscella of level of biology derv, industry, drawback scale is 70% . ” these two between existence contradicts twice.
One of: Deserted animal oil and vegetable oil have very big one part comes from eat hutch rubbish, rubbish of hutch of benefit have dinner, raw material is pressed piece, the fuel such as firedamp, the drawback scale such as electric power, heating power is 100% , and rubbish of hutch of benefit have dinner obtains deserted animal oil and vegetable oil to produce biology derv and industry to discard oily drawback scale is 70% . Tell from the technology, produce biology derv to give birth to material to press a technical difficulty that waits for a requirement than production from eat hutch rubbish complex course grows big, technology, “ condenses the labor with indiscriminate amid wants much ” (Marx) , and drawback proportion is small, this does not accord with the fundamental of Marxism plutonomy, also go against the litter such as eat hutch rubbish to be centered to the hi-tech product with friendly environment.
: Use deserted animal oil and vegetable oil to produce scale of drawback of miscella of level of biology derv, industry to all be 70% . Producing industrial level miscella basically is the course filters and purify impurity and water are divided, and impurity of machinery of purify of dehydrate of need of manufacturing organisms derv, want to change a certain number of complex process such as qualitative exchange, solution pressing, distill through ester. The product that production gives should satisfy GB/T standard, that is to say the difficulty that biology derv produces and standard should compare miscella of manufacturing industry level to want to be gotten high much, both enjoys same drawback scale favoritism.
2, new old two files join undeserved#p#·ÖÒ³±êÌâ#e#
1. Not to the country duty, land tax has integrated consideration
According to the country relevant provision, the enterprise cannot return returned land tax to include tax of city building of turn over to the higher authorities 7% , education is add 3% ; Local education is add 2% ; Irrigation works fund 0.1% , among them before 3 are with the country duty collects the forehead for start in proportion. In wealth tax [middle finger of 2008]156 date file gives “ 5, use biology derv integratedly to what the sale produces oneself to execute law of value added tax to ask for retrogressive policy ” first, that is to say scale of biology derv drawback is 100% ; And wealth tax [scale of drawback of 2015]78 date regulation is 70% , collect scale that is to say for 30% . Before 3 in so duty with 100% hand in for the foundation, that is to say biology derv enterprise is implementing wealth tax [the much tax that make a state needs after 2015]78 date file 156.74 yuan / ton, land tax 88 yuan / ton.
The water that produces biology diesel oil, report, steam, complementary makings is secured basically, sale price changes along with the wave motion of actual oil price and crop and generation changes. Short of of sale price of current organisms derv guarantees this place, make manufacturing company serious deficit, but still need pay taxes by the regulation.
2. The work that considers local taxation and finance department not integratedly divides the work and examine way
Carrying out finance [2008]156 date file when drawback is in charge of by the Bureau of Finance, but taxation is plan enter index of local government and job of job of duty Wu department. And executive wealth tax [after 2015]78 date file because execute,ask for namely cancel policy namely, its the amount of tax to be paid not plan assess index into cess Wu branch, affect the enthusiasm asking for a canal of local government and duty Wu branch.
3, each link duty loses industrial catenary distributinging consideration not
Because oil collects at present channel to still did not realize large-scale intensive to change, the person that ground channel oil is collected is in the majority with peasant worker worker, after ground channel oil puts forward, they will sell biology derv the company, perhaps hang the company that leans in the property such as environmental protection environmental sanitation, sell biology derv the business through these companies. Trade in this kind level, ground channel oily sale just does not have bill, to biology derv enterprise, unavailable bill. Accordingly, in real economy activity, biology derv enterprise uses ** to save a country more revenue machine hits couplet of bill charge to an account, number of code of date of make out an invoice, classification of occupation, bill, bill, bought goods indicates on its total prices of name unit price. Final, specific reach biology derv industry, the 2% ¡« that every tons of tax cost that bears for this holds total 2.5% . These need are adjusted in policy consider along with all the others in the project. #p#·ÖÒ³±êÌâ#e#
4, policy is adjusted should set out from overall situation
Should set out from national economy and food safety overall situation consider pair of wealth tax [2015]78 date file 4.3 undertake adjustment.
Ground channel oily mix into pounds food safety to had caused the State Council and height of the Party Central Committee to take seriously into edible oil, door of the Ministry of Public Security undertook to this severity is hit. In the meantime, industry of development biology derv has included 15 ” of “ to come 925 ” of “ 3 " national economy and social development program " . In our country industry of development biology derv increases oil to supply safety not only, reduce big environment pollution, more important is to be in at present this phase, can reduce ground channel oil to discard grease pounds the risk of food safety considerably. And duty is lost exorbitant make biology derv enterprise loses manufacturing enthusiasm, certainly will increases the risk of the table of deserted grease circumfluence such as ground channel oil.
In the meantime, in at present oil price goes low, economy is added fast below the condition that puts delay, a lot of biology derv enterprises are forced reduction of output even stop production in an attempt to lives. The trend of ground channel oil is caused once more take seriously, whether circumfluence mankind is mensal or feed of make it animal is indirect circumfluence, still want time and practice answer. Drawback proportion is reduced below this kind of setting, opportunity disagreement is appropriate. Cause biology derv to produce company reduction in production or stop production, also with publish file original intention to deviate from.
Of course, pay tax lawfully, it is the obligation that every citizen legal person should use up. ¡¡¡¡
The place on put together is narrated, deserted to using move vegetable oil to produce biology derv to should be adopted ask for namely retreat namely, drawback scale is 100% advisable.