一文了解资源综合利用增值税即征即退政策

Core Viewpoint - The article discusses the tax refund policy for value-added tax (VAT) applicable to the sale of resource recycling products and services, outlining the eligibility criteria, calculation methods, and necessary documentation for taxpayers [1][2][3]. Group 1: Eligibility Criteria - Taxpayers must be general VAT taxpayers engaged in the sale of self-produced resource recycling products and services [1]. - The resources utilized must not fall under the categories of eliminated or restricted projects as per the National Development and Reform Commission's "Industrial Structure Adjustment Guidance Catalog" [3]. - The products and services sold must not be classified as "high pollution, high environmental risk" according to the Ministry of Ecology and Environment's "Comprehensive Environmental Protection Directory" [3]. - Taxpayers must hold a valid "Hazardous Waste Business License" if the resources used are classified as hazardous waste [3]. - Taxpayers must not have a tax credit rating of C or D [3]. - Taxpayers must not have received administrative penalties for violating environmental protection laws or tax laws in the six months prior to applying for the tax refund [3]. Group 2: Calculation Method - The refundable tax amount is calculated as: $\text{Refundable Tax Amount} = \left[ (\text{Sales Revenue} - \text{Non-eligible Revenue}) \times \text{Applicable Tax Rate} - \text{Input Tax} \right] \times \text{Refund Ratio}$ - Taxpayers must exclude non-eligible sales revenue from the calculation of the refundable tax amount [1]. Group 3: Documentation Requirements - Taxpayers must establish a record-keeping system for the acquisition of recycled resources, including details such as supplier information, resource type, quantity, price, and payment method [2]. - Taxpayers must obtain valid VAT invoices or equivalent documentation when purchasing recycled resources domestically or internationally [1][2].