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].

Core Viewpoint - The article discusses the VAT policy for resource comprehensive utilization, specifically the immediate refund of VAT for general taxpayers selling self-produced resource utilization products and providing related services [3][4]. Group 1: Policy Overview - The VAT immediate refund policy aims to promote the sustainable development of the resource comprehensive utilization industry [3]. - Eligible entities include general taxpayers who sell self-produced resource utilization products and provide related services [4]. Group 2: Eligibility Criteria - Taxpayers must obtain VAT invoices from sellers for recycled resources purchased domestically, and if applicable, must acquire regular VAT invoices [5]. - A record-keeping system for recycled resource purchases must be established by the taxpayer [5]. - The products and services sold must not fall under the categories of eliminated or restricted projects as per the National Development and Reform Commission's guidelines [5]. - The products and services must not be classified as "high pollution, high environmental risk" by the Ministry of Ecology and Environment [5]. - If the utilized resources are classified as hazardous waste, a permit from the provincial or municipal ecological environment department is required [5]. - Taxpayers must not have a tax credit rating of C or D [5]. - Taxpayers must not have violated environmental protection laws or tax regulations in the six months prior to applying for the refund [6]. Group 3: Example Calculation - An example illustrates that if a company meets the criteria, it can apply for a VAT refund based on its sales and input tax amounts. For instance, if the sales amount is 10 million yuan with an output tax of 1.3 million yuan and an input tax of 400,000 yuan, the refundable amount would be calculated as (1,300,000 - 400,000) × 70% = 630,000 yuan [8].

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]