Biodiesel Technology Sheet of each province, municipality, municipality directly under the Central Government, plan lists city finance hall (bureau) , national revenue, xinjiang production builds bureau of corps finance affairs:
To implement spirit of the State Council, drive further resource is used integratedly and energy-saving decrease a platoon, standard and optimize policy of value added tax, the decision uses product and policy of privilege of service value added tax integratedly to resource to undertake conformity is mixed adjust. Unite concerned policy now be as follows clearly:
One, taxpayer sale is used integratedly from yield resource product and offer resource to use a service integratedly (say the sale uses product and service integratedly below) , can enjoy value added tax to be asked for namely cancel policy namely. Specific and integrated use scale of standard of product and service name, technology and relevant condition, drawback the resource name that use, integratedly to wait be added according to this announcement ” resource uses list of privilege of product and service value added tax integratedly ” (the following abbreviation ” catalog ” ) relevant provision is carried out.
2, taxpayer is engaged in ” catalog ” lists resource uses a project integratedly, the value added tax that its apply to enjoy this announcement to set is asked for namely when cancelling policy namely, answer to accord with following condition at the same time:
(one) attribute value added tax average taxpayer. (2) the sale uses product and service integratedly, do not belong to a country to develop innovation appoint ” catalog of guidance of industrial structural adjustment ” prohibit mediumly kind, limitative category eye. (3) the sale uses product and service integratedly, do not belong to environmental protection ministry " environmental protection is integrated directory " product of ” of risk of medium “ tall pollution, tall environment perhaps pollutes craft again. (4) the resource that uses integratedly, belong to environmental protection ministry ” directory of national danger trash ” of stated dangerous trash, ought to obtain provincial those who reach branch of above environmental protection to issue ” dangerous trash business certificate ” , and permit what scope of operations includes this danger waste material to use. (5) the C level that grade of pay taxes credence does not attribute tax authority assess or D class.
When taxpayer is dealing with drawback matters concerned, should offer its to accord with to director tax authority an afore-mentioned conditions of a regulation and ” catalog ” the written statement material of technical standard of the regulation and relevant condition, did not offer written statement material to perhaps issue false data, the tax authority must not give drawback.
3, the value added tax that already enjoyed this announcement regulation asks for the taxpayer that cancels policy namely namely, do not accord with this announcement oneself the condition of the 2nd regulation and ” catalog ” since the second month of technical standard of the regulation and relevant condition, the value added tax that enjoys this announcement regulation no longer is asked for namely cancel policy namely. #p#·ÖÒ³±êÌâ#e#
4, the value added tax that already enjoyed this announcement regulation asks for the taxpayer that cancels policy namely namely, because disobey the legal laws and regulations of taxation, environmental protection to be punished (warn or odd except of 10 thousand yuan of the following amerce) , inside 36 months since the second month that decides make known to lower levels from punishment, the value added tax that must not enjoy this announcement to set is asked for namely cancel policy namely.
5, taxpayer ought to the uses product and service integratedly sale that applicable value added tax solicits alone business accounting to cancel policy namely namely and should ratal. Of not alone business accounting, the value added tax that must not enjoy this announcement to set is asked for namely cancel policy namely.
6, sheet of each province, municipality, municipality directly under the Central Government, plan lists city tax authority should at will be annual before the bottom in Feburary on its website, on our region one year all value added tax that enjoy this announcement to set sign the taxpayer that cancels policy namely namely, give by following project fair show: Taxpayer name, taxpayer identifies number, the resource name that uses integratedly, amount, use product and service name integratedly.
7, this announcement is carried out since July 1, 2015. ” the announcement that total bureau of Wu of tax of state of Ministry of finance uses policy of etc product value added tax integratedly about resource ” (2008 ¡³ of wealth tax ¡² 156) , ” what total bureau of Wu of tax of state of Ministry of finance uses policy of etc product value added tax integratedly about resource is additional inform ” (2009 ¡³ of wealth tax ¡² . Before afore-mentioned files abolish, because taxpayer is in charge of a branch to cancel ” resource uses cognizance letter integratedly ” , perhaps issue environmental protection to check the cause that proves a file no longer because of environmental protection branch, fail to deal with relevant retreat (avoid) of duty matters concerned, but not with ” resource uses cognizance letter integratedly ” or file of the environmental protection proof that check serves as the condition that enjoys taxation privilege policy, continue to enjoy the favourable policy that afore-mentioned files set.
Accessory: Resource uses total bureau of Wu of tax of state of product and Ministry of finance of catalog of privilege of service value added tax integratedly on June 12, 2015
Resource uses product and list of privilege of service value added tax integratedly (below mere cento rubbish of hutch of biology derv, eat) The resource name that category serial number uses integratedly uses product and standard of service name technology and scale of relevant condition drawback integratedly 4, aricultural lave etc content of carapace of core of carapace of excrement and urine of birds of rubbish of 4.1 eat hutch, cultivate, rice husk, earthnut, corn, tea-oil tree, cottonseed carapace, 3 remnant, , and use afore-mentioned resource to ferment the firedamp biology of generation is pressed character piece, the fuel such as firedamp, electric power, heating power 1. Product raw material or 80% above come to fuel to list resource from place; #p#·ÖÒ³±êÌâ#e#
2. taxpayer is accorded with " content of boiler air pollution discharges a standard " (GB-2014) , " content of air pollution of igneous power plant discharges a standard " (GB—2011) or " life rubbish burns pollution controls a standard " (GB—2001) technical requirement of the regulation. 3 remnant of 100% 4.2 content, second beaverboard of straw of little fuel material, crop, Sha Liu, particieboard, joinery board, 95% above come from raw material of product of paper of alcohol of biology charcoal, activated carbon, tannin extract, hydrolyze, cellulose, lignin, xylose, Arabia candy, furfural, board a row resource. Miscella of level of oil of 70% 4.3 deserted animal and derv of plant oily biology, industry 1. 70% above come to product raw material to list resource from place; 2. The sale object of industrial level miscella must be chemical enterprise. 70%