上市企业：北新建材(000786.SZ)、建发股份（600153.SH）、海螺水泥（600585）、建发股份 (600153.SH)、海螺新材(000619) 相关企业：江苏蓝圈新材料股份有限公司、湖州汇能新材料科技有限公司、江苏嘉瀚环保建材开发有限 公司、河南现代建构有限公司、江苏兴湟墙体材料有限公司、北新集团建材股份有限公司、中国建材集 团有限公司、安徽海螺集团有限责任公司、贵州西部建材城开发有限公司、厦门建发集团有限公司、甘 肃建发新材料科技有限公司、上海新新（集团）有限公司 内容概要：新型墙体材料是以混凝土、水泥、砂子等硅酸类材料为基础原料，融入少量粉煤灰、煤矸 石、炉渣等工业废弃物，甚至建筑垃圾，采用先进技术、环保工艺生产的轻质、节能、高强、多功能的 新型建筑围护结构材料。新型墙体材料不仅具有重量轻、节土、废物利用、成本低等优点，而且还具有 保温、隔热、隔音等特点。新型墙体材料具有可再生性和可回收性。此外，它还具有强度高、功能多、 重量轻、施工方便等特点。在新时期社会建设和发展下，新型墙体材料在当今建筑行业的应用正逐渐成 为一种趋势。这不仅关乎建筑的美观，更直接影响到建筑的功能性、环保性和经济性，其 ...

Group 1 - The core viewpoint of the article emphasizes the implementation of a VAT refund policy for specific sectors, allowing for immediate refunds on VAT exceeding certain thresholds [2][5][9]. - Software products developed and sold by general VAT taxpayers can benefit from a VAT refund policy for the portion exceeding a 3% tax burden [2][4]. - Financing lease services and sale-leaseback services for tangible assets provided by approved general VAT taxpayers are also eligible for the same VAT refund policy [5][7]. Group 2 - Pipeline transportation services provided by general VAT taxpayers can receive VAT refunds for the portion exceeding a 3% tax burden [8][9]. - Aircraft maintenance services are subject to a VAT refund policy for the portion exceeding a 6% tax burden [9][11]. - New wall materials sold by taxpayers can enjoy a 50% VAT refund policy if they are included in the specified directory [15][17]. Group 3 - Wind power products sold by taxpayers are eligible for a 50% VAT refund policy [16][17]. - General VAT taxpayers selling products related to resource comprehensive utilization can benefit from a VAT refund policy, with refund rates ranging from 30% to 100% depending on the product type [17][19]. - Employment of disabled individuals by businesses can lead to a VAT refund based on the number of disabled individuals employed, with specific limits set by local government standards [19][23].