欢迎扫描下方二维码关注： 为推动资源综合利用行业持续健康发展，提高资源利用效率，国家出台了一系列税收优惠政 策。但在实际的操作过程中，存在一些容易被忽视的误区。申税小微在此整理了一份涉税政策测试 题，帮助您顺利解锁政策要点，看看能答对多少？ 申税小微 纳税人在享受资源综合利用即征即退政策时，核算要求可以简化处理。 解析： 纳税人必须单独核算适用即征即退政策的综合利用产品和劳务的销售额和应纳税额，未单独核算的不得享受优 惠。纳税人必须建立详细的再生资源收购台账，记录供货方信息、再生资源名称、数量、价格、结算方式、票据取得情况 等。如果现有账册系统已包含这些内容,可以不用单独建账，但必须留存备查。 解析：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、退税比例等按照财政部 税务总局公告 2021年第40号所附的《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，退税比例30%-100%。 01 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 ...

Core Insights - A new recycling business has been established in Zhangjiagang City, specifically in Tangqiao Town, named Deloitte Recycling Store, with a registered capital of 50,000 RMB [1] Company Overview - The legal representative of the newly established business is Fan Yi Cheng [1] - The business scope includes various activities such as recycling of renewable resources (excluding production waste metals), sales of renewable resources, second-hand goods, furniture, household appliances, and electronic products [1] - The company also engages in general warehousing services (excluding hazardous chemicals), sales of metal products, packaging materials, and provides technical services, development, consulting, and promotion [1]

Core Viewpoint - Harbin Jiage Recycling Resources Co., Ltd. has been established with a registered capital of 50,000 RMB, focusing on various recycling and resource management activities [1] Company Overview - The company is legally represented by Jiang Haiyang and has a registered capital of 50,000 RMB [1] - The business scope includes general projects such as recycling and sales of renewable resources, processing of metal waste and scraps, and sales of various equipment and products [1] Business Activities - The company engages in the sale and recycling of renewable resources, excluding production waste metals [1] - It processes metal waste and scraps, and sells machinery, refrigeration, air conditioning, and communication equipment [1] - The company also provides technical services, consulting, and development related to various technologies [1] Environmental Services - The company is involved in the recycling and secondary utilization of used power batteries from new energy vehicles, excluding hazardous waste management [1] - It offers environmental emergency response services, pollution prevention services, and soil remediation services [1] - The company also engages in air pollution control and general equipment repair [1]

天眼查App显示，近日，上海瑞禾泰再生资源回收有限公司成立，法定代表人为庄红梅，注册资本5万 人民币，经营范围为一般项目：再生资源回收（除生产性废旧金属）；再生资源销售；生产性废旧金属 回收；再生资源加工；电线、电缆经营；固体废物治理；金属材料销售；塑料制品销售；装卸搬运；制 冷、空调设备销售；纸制品销售；橡胶制品销售；电子产品销售；金属链条及其他金属制品销售；金属 制品销售；旧货销售；国内货物运输代理；电池销售。（除依法须经批准的项目外，凭营业执照依法自 主开展经营活动）。 ...

Group 1 - The establishment of Guixi Boyue Recycling Co., Ltd. has been officially registered, with Yan Jianye as the legal representative [1] - The registered capital of the company is 100,000 RMB [1] - The business scope includes general projects such as recycling of renewable resources (excluding production waste metals), recycling of production waste metals, processing and sales of renewable resources, sales of metal materials, sales of non-ferrous metal alloys, non-ferrous metal rolling processing, and research and development of metal products [1]

Core Viewpoint - Recently, Qinghai Yuantengxing Recycling Co., Ltd. was established with a registered capital of 1 million RMB, focusing on various aspects of recycling and waste management [1] Company Overview - The company is legally represented by Li Yulin and has a registered capital of 1 million RMB [1] - The business scope includes general recycling of renewable resources (excluding production waste metals), solid waste management, and recycling technology research and development [1] Business Activities - The company engages in recycling and processing of renewable resources, sales of recycled materials, and provides technical consulting and services related to resource recycling [1] - It also focuses on the research and development of technologies for recycling construction waste and used asphalt [1] - Additional activities include the recovery and secondary utilization of used power batteries from new energy vehicles [1] Sales and Services - The company is involved in the sales of various products including metal products, paper products, plastic products, and electronic products [1] - It offers logistics services such as domestic cargo transportation and packaging services [1] Regulatory Compliance - The company is authorized to operate hazardous waste management and road transportation of hazardous goods, subject to approval from relevant authorities [1]

Core Viewpoint - Recently, Longnan Huanjie Renewable Resources Co., Ltd. was established with a registered capital of 1 million RMB, focusing on waste management and recycling services [1] Company Summary - The legal representative of Longnan Huanjie Renewable Resources Co., Ltd. is Zhang Jie [1] - The company has a registered capital of 1 million RMB [1] - The business scope includes licensed projects such as kitchen waste treatment and urban household waste management services, which require approval from relevant authorities before operation [1] - General projects include recycling of renewable resources (excluding production waste metals), sales of renewable resources, recovery of production waste metals, manufacturing of industrial animal fat chemicals, processing and sales of non-edible plant oils, and various waste processing services [1] Industry Summary - The company is involved in various waste management and recycling activities, indicating a growing focus on environmental sustainability and resource recovery in the industry [1] - Services offered include sewage treatment and its reuse, water pollution control, and building cleaning services, reflecting a comprehensive approach to waste and resource management [1]

Core Viewpoint - Chengdu Le Zhiying Recycling Co., Ltd. has been established with a registered capital of 100,000 RMB, focusing on various recycling and sales activities, particularly in the field of new energy vehicle battery recycling and utilization [1] Company Overview - The company is legally represented by Lei Zhiying and has a registered capital of 100,000 RMB [1] - The business scope includes general projects such as recycling of renewable resources (excluding production waste metals) and the recycling and secondary utilization of used power batteries from new energy vehicles [1] Business Activities - The company is involved in energy recovery system research and development, sales of renewable resources, and sales of various products including medical devices, household appliances, and machinery [1] - It also engages in the sale of metal ores, electronic products, communication equipment, and office supplies, among others [1] Licensing and Regulatory Compliance - The company is permitted to conduct specific licensed activities such as building demolition (excluding blasting operations) and road freight transportation (excluding hazardous goods) [1] - All business activities must comply with relevant approvals and licenses as required by regulatory authorities [1]

Core Insights - Sichuan Weixin Renewable Resources Co., Ltd. has been established with a registered capital of 5 million RMB, focusing on various recycling and environmental protection services [1] Company Overview - The company is led by legal representative Tang Ke and operates in the field of general projects including recycling of renewable resources, sales of renewable resources, and waste management [1] - The business scope includes the recovery of production waste metals, wood acquisition and sales, and environmental protection monitoring [1] Services Offered - The company provides a wide range of services such as technical services, environmental consulting, and resource recycling technology research and development [1] - It also engages in the recovery and secondary utilization of used power batteries from new energy vehicles, excluding hazardous waste operations [1] Technology and Innovation - The company is involved in the research and development of technologies related to carbon reduction, carbon conversion, carbon capture, and carbon storage [1] - It also focuses on IoT technology development and industrial internet data services [1] Regulatory Compliance - The company will operate under the necessary approvals and licenses for specific projects, ensuring compliance with relevant regulations [1]

Core Viewpoint - Sichuan Xinhong Recycling Resources Co., Ltd. has been established with a registered capital of 100,000 RMB, focusing on various recycling and resource recovery activities [1] Company Summary - The company is represented by Wang Zhaoshu and has a broad operational scope including the sale and processing of recycled resources, sales of metal products, construction materials, and chemical products [1] - It also engages in the sale of plastic products, household appliances, office supplies, furniture, and various machinery and equipment [1] - The company is involved in domestic cargo transportation, unloading and handling, non-residential real estate leasing, and solid waste management [1] - Additional services include environmental consulting, resource recycling technology consulting, and the development of technologies for the harmless utilization of agricultural and forestry waste [1] - The company plans to engage in the recycling and secondary utilization of used power batteries from new energy vehicles, excluding hazardous waste operations [1]