Core Viewpoint - The article discusses the implementation of a value-added tax (VAT) policy for resource comprehensive utilization projects, detailing the conditions and requirements for taxpayers to apply for VAT refunds under this policy [3][4][5]. Summary by Sections Taxpayer Eligibility and Requirements - Taxpayers engaged in resource comprehensive utilization projects must obtain VAT invoices from sellers for domestically purchased recycled resources, or appropriate customs documentation for imported resources [3][4]. - A detailed record of recycled resource purchases must be maintained, including supplier information and whether VAT invoices were obtained [4][5]. - The products sold must not fall under categories deemed as eliminated or restricted by the relevant regulatory authorities [5][6]. Conditions for VAT Refund Application - Taxpayers must not have a tax credit rating of C or D and should not have faced administrative penalties related to environmental protection or tax laws in the six months prior to the refund application [6][7]. - The calculation for the refundable VAT amount is based on the sales revenue of comprehensive utilization products, adjusted for any sales that do not qualify for the refund [4][6]. Policy Basis - The policy is based on the announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of VAT policies for resource comprehensive utilization [8].
一文了解资源综合利用产品及劳务增值税即征即退政策
蓝色柳林财税室·2025-09-07 00:46