以废弃动植物油为原料生产生物柴油和工业级混合油实行增值税即征即退70%

Group 1 - The article discusses the promotion of rural characteristic industries and the development of agricultural economic circulation through tax incentives [1] - A VAT refund policy of 70% is implemented for taxpayers producing biodiesel and industrial-grade mixed oil from waste animal and plant oils [1][2] - Taxpayers must meet specific conditions to enjoy the VAT refund policy, including obtaining proper invoices and maintaining a record of recycled resources [2][3] Group 2 - Taxpayers are required to establish a record-keeping system for recycled resource purchases, including details such as supplier information and transaction specifics [3] - The sale of products must not fall under categories deemed as eliminated or restricted by relevant regulatory bodies [3][4] - Taxpayers must not have received administrative penalties related to environmental protection or tax laws in the six months prior to applying for the VAT refund [4][5] Group 3 - 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 utilization [5] - Small-scale taxpayers can benefit from VAT exemptions until December 31, 2027, if their monthly sales do not exceed 100,000 yuan [9][10] - Small-scale taxpayers with sales exceeding the threshold can apply a reduced VAT rate of 1% instead of the standard 3% [9][17]