资源综合利用增值税即征即退政策

Group 1 - The article emphasizes the importance of having complete documentation for domestic acquisitions of recycled resources, including obtaining VAT invoices and relevant tax payment certificates [2] - It outlines that if the taxpayer fails to obtain the necessary invoices or certificates, the corresponding sales income from recycled resources will not be eligible for the immediate refund policy stated in Announcement No. 40 [2] - The calculation for the sales income not eligible for the immediate refund policy is detailed, indicating that it is based on the proportion of the cost of unverified recycled resources to the total cost of all recycled resources purchased in the current period [2] Group 2 - Taxpayers are required to maintain a standardized ledger that includes details such as supplier names, resource names, quantities, prices, and whether VAT invoices or compliant certificates have been obtained [2] - The article specifies that the products and services sold must not fall under categories that are restricted or eliminated according to the Industrial Structure Adjustment Guidance Catalog or the Environmental Protection Comprehensive Catalog [2] - It is noted that resources utilized must comply with the National Hazardous Waste Catalog, and necessary permits must be obtained from environmental authorities if hazardous waste is involved [2] Group 3 - Tax credit ratings must not be at the C or D level to qualify for the immediate refund policy [2] - The article states that there should be no serious violations recorded in the six months prior to the application for the immediate refund policy [2]