近期稽查部门告知其已向国家税务总局货物与劳务税司发函请示，并坚持认为内蒙古鲁阳采购"煅烧后 的煤矸石"不满足资源综合利用的增值税即征即退政策适用条件，应补缴检查所属期累计收到资源综合 利用增值税即征即退税款。同时，对于企业所得税优惠政策的适用情况，稽查部门要求公司提请内蒙古 自治区发展和改革委员会出具意见，目前公司正在积极与内蒙古自治区发展和改革委员会沟通。基于上 述情形，公司拟就本次稽查所涉及的增值税税款和滞纳金先行进入稽查预缴税款流程。2021年至2023年 期间，内蒙古鲁阳收到资源综合利用增值税即征即退退税款合计人民币36,989,515.50元，故内蒙古鲁阳 应补缴增值税人民币36,989,515.50元及其涉及的滞纳金。根据测算，公司预计需缴纳滞纳金（截至2025 年12月31日）约为人民币22,050,770.39元（滞纳金具体金额以实际补缴税款时点税务局系统自动计算的 金额为准），本次预计需补缴增值税税款及滞纳金合计约为人民币59,040,285.89元。 格隆汇12月24日丨鲁阳节能(002088.SZ)公布，2024年9月23日，公司之全资子公司内蒙古鲁阳节能材料 有限公司（简称"内蒙古鲁阳 ...

Core Viewpoint - The article discusses the implementation of the "Land Occupation Tax Law" in China, which aims to regulate land use, enhance land management, and protect arable land, effective from September 1, 2019 [2]. PART.01 Tax Reduction Standards - The tax for occupying arable land for transportation facilities such as railways, highways, airports, ports, waterways, and water conservancy projects is reduced to 2 yuan per square meter [2]. PART.02 Tax Reduction Scope - The tax reduction applies to specific types of transportation facilities, including: - Railways: Excludes dedicated railways and specific structures [5]. - Highways: Includes approved national, provincial, county, and rural roads [5]. - Airports: Limited to approved civil airports for aircraft operations [5]. - Ports: Applies to approved ports for ship access and cargo handling [5]. - Waterways: Covers safe navigation channels in various water bodies [5]. - Water Conservancy Projects: Includes approved projects for flood control, irrigation, and water resource protection [5]. PART.03 Enjoyment Method - Taxpayers must self-assess eligibility for tax reductions, submit applications, and retain relevant documentation for verification [6]. PART.04 Change of Land Use - If the land use changes and no longer qualifies for tax reduction, taxpayers must pay the applicable tax based on the local rate, with obligations arising on the date of change [7]. PART.05 Policy Basis - The article clarifies that facilities like service areas along highways do not qualify for the reduced tax rate of 2 yuan per square meter [9].