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 innovative technology for high-value recycling of waste concrete developed by Nanjing University of Technology addresses the challenge of achieving carbon neutrality by enhancing the performance of recycled concrete materials in structural engineering [1][2]. Group 1: Technological Innovations - The research team led by Associate Professor Xu Jinjun has created an automated washing and screening equipment for recycled aggregates, significantly improving the physical properties of recycled coarse aggregates [1]. - The new pre-treatment process for recycled fine aggregates involves a combination of calcium hydroxide soaking and carbon dioxide curing, resulting in an increase in apparent density by 1.8% to 4.8% and a reduction in crushing rate by 20.2% to 23.5% compared to traditional methods [1]. Group 2: Performance Optimization - The team has optimized the mix design of recycled concrete to address the challenges of achieving the right consistency, utilizing methods such as the equivalent mortar volume method and the equivalent total water method to enhance mechanical strength while reducing water usage [1][2]. - A database has been established to record the performance of recycled concrete under various environmental conditions, allowing for precise calculations of the optimal mix ratios of cement, water, sand, and recycled aggregates [2]. Group 3: Structural Enhancements - The team has innovatively integrated internal steel and external steel casing into the structure of recycled concrete, enhancing its stability and safety [2].