【涨知识】这些资源回收综合利用税费优惠政策你都了解吗？

Core Viewpoint - The article discusses various tax incentives available for resource recovery enterprises in China, particularly focusing on the "reverse invoicing" policy and VAT refund policies for resource utilization products and services [2][3][4]. Group 1: Reverse Invoicing Policy - Starting from April 29, 2024, eligible resource recovery enterprises can issue invoices to individuals selling scrapped products, addressing the "no invoice" issue faced by recovery companies [2]. - Individuals selling scrapped products must have a cumulative sales amount not exceeding 5 million yuan (excluding VAT) over a continuous period of 12 months to qualify for this policy [2]. - Resource recovery enterprises must meet specific criteria, such as holding necessary licenses for hazardous waste or scrapped vehicle recovery, to implement the reverse invoicing [2]. Group 2: VAT Refund Policies - Since March 1, 2022, general VAT taxpayers selling self-produced resource utilization products and providing related services can enjoy a VAT refund policy [3]. - The refund rate can reach up to 100%, provided that the taxpayer meets the conditions outlined in the "Resource Utilization Products and Services VAT Preferential Directory" [3]. - Taxpayers must maintain proper records and obtain necessary invoices or receipts to qualify for the VAT refund, and they should not engage in activities that violate environmental or tax laws within the specified timeframe [4]. Group 3: Corporate Income Tax Reduction - Enterprises using resources listed in the "Resource Utilization Corporate Income Tax Preferential Directory" as primary materials can reduce their taxable income by 90% for products that meet national standards [4]. - To qualify, the proportion of the specified resources used must meet the standards set in the directory, and the products must not fall under restricted or prohibited categories [4].