以部分农林剩余物为原料生产燃料燃气电力热力及生物油实行增值税即征即退100%

Core Viewpoint - The article discusses the tax incentives for the development of rural characteristic industries and the promotion of agricultural economic circulation through the utilization of agricultural and forestry by-products as raw materials for energy production, with a focus on a 100% VAT refund policy for certain products [1][2]. Tax Incentives Overview - The policy allows a 100% VAT refund for taxpayers producing biomass briquettes, biomass crushed materials, biogas, pyrolysis gas, methane, bio-oil, electricity, and heat from specific agricultural waste materials starting from March 1, 2022 [1]. - Eligible raw materials include kitchen waste, livestock manure, rice husks, peanut shells, corn cobs, tea oil shells, cottonseed shells, and other agricultural residues [1]. Eligibility Conditions - Taxpayers must obtain VAT invoices for recycled resources purchased domestically and must keep proper documentation for compliance [2]. - Taxpayers must not be classified as C or D level in tax credit ratings and must not have violated environmental protection laws or tax regulations in the past six months [4][5]. Calculation of Refundable Tax Amount - The refundable tax amount is calculated by excluding ineligible sales revenue from the total sales revenue of comprehensive utilization products and services [3]. - Taxpayers are required to maintain a record of recycled resource purchases, including supplier details and invoice status [3]. Compliance Requirements - Products must not fall under categories listed as eliminated or restricted by the National Development and Reform Commission or classified as high pollution and high environmental risk by the Ministry of Ecology and Environment [4]. - The raw materials or fuels used must derive at least 80% from the specified resources [4].