【收藏】资源综合利用与新型墙体材料增值税即征即退政策

Core Viewpoint - The article discusses the VAT immediate refund policy for resource comprehensive utilization and new wall materials, outlining eligibility criteria and specific conditions for companies to benefit from these tax incentives [1][2][3]. Resource Comprehensive Utilization VAT Immediate Refund Policy - Eligible entities must be general VAT taxpayers; small-scale taxpayers cannot apply [2]. - The refund rate for resource comprehensive utilization products and services is categorized into five tiers: 90%, 70%, 50%, 30%, and full refund, as per the 2022 preferential directory [2]. New Wall Materials VAT Immediate Refund Policy - Taxpayers selling self-produced new wall materials listed in the directory can benefit from a 50% VAT immediate refund policy [3]. Common Application Conditions - Products and services must not fall under the eliminated or restricted categories in the Industrial Structure Adjustment Guidance Catalog [4]. - Products must not be classified as "high pollution, high environmental risk" or involve heavily polluting processes according to the Ministry of Ecology and Environment [4]. - Taxpayer credit rating must not be C or D [4]. - Separate accounting for sales revenue and corresponding tax liabilities is required; mixing with other business revenues disqualifies the benefits [4]. Specific Conditions for Resource Comprehensive Utilization - Taxpayers must obtain VAT invoices from sellers for recycled resources purchased domestically [5]. - A record-keeping system for recycled resource purchases must be established [5]. - If the utilized resources are classified as hazardous waste, a permit from the local ecological environment department is required [5]. - Taxpayers must provide a written declaration to the tax authority confirming compliance with the conditions and any penalties received [5]. Specific Conditions for New Wall Materials - Taxpayers must submit a written declaration to the tax authority confirming compliance with product regulations, credit status, and separate accounting [6]. - Any tax or environmental penalties received will disqualify the taxpayer from the immediate refund policy for 36 months from the date of the penalty decision [6]. Policy References - The policies are based on announcements from the Ministry of Finance and the State Taxation Administration regarding the improvement of VAT policies for resource comprehensive utilization and new wall materials [6].