欢迎扫描下方二维码关注： 财务小李 你好，申税小微，我们是一家主要从事再生混凝土、干粉砂浆的企业，听说可以享受资源综合利用增值税即 征即退，能给我介绍一下吗？ 没问题，下面我来给您梳理一下资源综合利用增值税即征即退政策。 政策梳理： 为推动资源综合利用行业持续健康发展，增值税一般纳税人销售自产的资源综合利用产品 和提供资源综合利用劳务，可享受 增值税即征即退政策。 综合利用的资 源名称、综合利用产品和劳务名称、技术标准和相关条件、退税比例等按照《资源综合利用产品和劳务增值税 优惠目录（2022年版）》的相关规定执行。 享受主体： 销售自 产的资源综合利用产品和提供资源综合利用劳务的增值税一般纳税人。 享受条件： （一）纳税人在境内收购的再生资源，应按规定从销售方取得增值税发票；适用免税政策的，应按规定从销售方取得增值税普 通发票。销售方为依法依规无法申领发票的单位或者从事小额零星经营业务的自然人，应取得销售方开具的收款凭证及收购方内部 凭证，或者税务机关代开的发票。 （二）纳税人应建立再生资源收购台账，留存备查。 （三）销售综合利用产品和劳务，不属于发展改革委《产业结构调整指导目录》中的淘汰类、限制类项目。 ...

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the manufacturing industry, specifically focusing on the value-added tax (VAT) refund policy for resource recycling products and services. Tax Incentives for Manufacturing - The VAT refund policy for resource recycling products and services is applicable to qualified VAT taxpayers who sell self-produced resource recycling products or provide related services [1][3]. - This policy has been in effect since July 1, 2015, and continues to support eligible taxpayers [2]. Eligibility Criteria - Taxpayers must comply with the conditions outlined in the "Announcement on Improving the VAT Policy for Resource Recycling" (Announcement No. 40, 2021) and the accompanying "VAT Preferential Catalog for Resource Recycling Products and Services (2022 Edition)" [3]. - Specific conditions include obtaining VAT invoices for recycled resources purchased domestically, maintaining a record of resource acquisition, and ensuring that the products and services sold do not fall under prohibited categories [4][5][6]. Application Process - Taxpayers must submit a tax refund application during the corresponding tax period when the VAT obligation arises [8]. - Initial applications require submission of supporting documents, while subsequent applications can reference previous documentation if unchanged [9]. Refund Calculation - The refundable VAT amount is calculated based on the sales revenue of eligible products and services, adjusted for any ineligible sales [5]. - Taxpayers must maintain a detailed record of recycled resource purchases, including supplier information and compliance with invoicing requirements [5][6]. Administrative Requirements - Tax authorities are tasked with enhancing the management of invoice issuance, and taxpayers are required to issue and obtain invoices according to regulations [5]. - 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 [7].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, promoting the latest features of the national electronic tax bureau, and assisting taxpayers in efficiently managing their tax affairs while minimizing risks [1]. Summary by Relevant Sections Electronic Tax Bureau Functionality - The article provides a detailed guide on how to handle "Cross-Regional Tax Matters Feedback" through the electronic tax bureau, including specific steps for logging in and navigating the system [2][4]. - It outlines the login process for cross-regional tax matters, including selecting the appropriate business type and entering necessary identification information [4][5]. Operational Steps - After logging in, users can access the "Cross-Regional Tax Matters Feedback" interface, where they can select relevant tax matter management numbers and view associated contract details [5]. - The process includes querying prepayment tax information, selecting the relevant data, and submitting the feedback successfully, with confirmation provided upon completion [5][4]. Tax Policy and Benefits - The article mentions the VAT refund policy for general taxpayers engaged in resource recycling, effective from March 1, 2022, detailing the conditions under which taxpayers can apply for this policy [12]. - It specifies that taxpayers must meet certain criteria, including maintaining proper documentation and not being penalized for environmental or tax violations, to qualify for the VAT refund [16][18].

Policy Overview - The announcement from the Ministry of Finance and the State Taxation Administration outlines the VAT refund policy for resource comprehensive utilization projects, with refund rates of 30%, 50%, 70%, 90%, and 100% depending on the type of product or service [4]. Compliance Issues - A case study highlights a construction materials company that faced issues due to non-compliance with invoice regulations, resulting in a loss of potential VAT refunds. The company had a sales revenue of 20 million yuan but could not claim refunds for 30% of its raw materials purchased without valid invoices [4]. Tax Refund Calculation - The tax authority emphasized that companies must obtain VAT invoices for recycled resources purchased domestically to qualify for the VAT refund policy. Failure to provide such invoices means that the corresponding sales revenue cannot benefit from the immediate refund policy [4].

Group 1 - The article emphasizes the importance of having complete documentation for domestic acquisitions of recycled resources, including obtaining VAT invoices and relevant tax payment certificates [2] - It outlines that if the taxpayer fails to obtain the necessary invoices or certificates, the corresponding sales income from recycled resources will not be eligible for the immediate refund policy stated in Announcement No. 40 [2] - The calculation for the sales income not eligible for the immediate refund policy is detailed, indicating that it is based on the proportion of the cost of unverified recycled resources to the total cost of all recycled resources purchased in the current period [2] Group 2 - Taxpayers are required to maintain a standardized ledger that includes details such as supplier names, resource names, quantities, prices, and whether VAT invoices or compliant certificates have been obtained [2] - The article specifies that the products and services sold must not fall under categories that are restricted or eliminated according to the Industrial Structure Adjustment Guidance Catalog or the Environmental Protection Comprehensive Catalog [2] - It is noted that resources utilized must comply with the National Hazardous Waste Catalog, and necessary permits must be obtained from environmental authorities if hazardous waste is involved [2] Group 3 - Tax credit ratings must not be at the C or D level to qualify for the immediate refund policy [2] - The article states that there should be no serious violations recorded in the six months prior to the application for the immediate refund policy [2]