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以部分农林剩余物为原料生产纤维板等资源综合利用产品实行增值税即征即退90%
蓝色柳林财税室· 2025-10-15 07:55
欢迎扫描下方二维码关注: 推动乡村特色产业发展 促进农业经济循环发展税收优惠 以部分农林剩余物为原料生产纤维板等 资源综合利用产品实行 增值税即征即退90% 片图 享受主体 以部分农林剩余物等为原料生产纤维板等资源综合利用产品的纳税人 优惠内容 对销售自产的以三剩物、次小薪材、农作物秸秆、沙柳、玉米芯为原料,生产的纤维板、刨花板、细木工板、生物炭、活性炭、栲胶、水解 酒精、纤维素、木质素、木糖、阿拉伯糖、糠醛、箱板纸实行增值税即征即退90%的政策。 享受条件 1.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。本款 所称小额零星经营业务是指自然人从事应税项目经营业务的销售额不超过增值税按次起征点的业务。 纳税人从境外收购的再生资源,应按规定取得海关进口增值税专用缴款书,或者从销售方取得具有发票性质的收款凭证、相关税费缴纳凭证。 2.纳税人应建立再生资源收购台账,留存备查。台账内 容包括:再生资源供货方单位名称或 ...
不产甘蔗甜菜,却“甜”透全球
Qi Lu Wan Bao· 2025-07-02 22:11
Core Insights - The article highlights the significant growth of the functional sugar industry in Yucheng, with a focus on its export performance and market dominance in both domestic and global contexts [1][2][3] Group 1: Industry Performance - In the first quarter, Yucheng's total import and export value reached 1.406 billion yuan, with exports amounting to 1.373 billion yuan, marking a year-on-year increase of 32.3% [1] - The functional sugar sector is a key driver of Yucheng's exports, achieving a product export value of 470 million yuan, which represents a remarkable year-on-year growth of 80.8% [1] - Yucheng produces over 35% of the global functional sugar market and more than 70% of the domestic market share, establishing itself as the largest and most diverse functional sugar manufacturing base in China [2][3] Group 2: Technological Advancements - Yucheng has developed a comprehensive functional sugar industry chain that includes research and development, production, and sales, leveraging local resources such as corn and corn husks [3][4] - The industry utilizes advanced biotechnology to convert corn and its by-products into low-calorie functional sugars, which are increasingly used in food, beverage, and pharmaceutical sectors [3][4] - Companies like Bailong Chuangyuan have successfully developed D-Allulose, a sugar substitute, overcoming previous technological barriers that limited domestic production [6][7] Group 3: Market Expansion - Yucheng's functional sugar products are gaining traction in international markets, with companies like Bailong Chuangyuan exporting to over 60 countries, including the US, Canada, Japan, and South Korea [10] - The global market for D-Allulose is projected to grow from approximately $200 million in 2024 to $500 million by 2030, indicating significant market potential for Yucheng's products [6][7] - Yucheng's government is actively supporting the industry by facilitating international trade opportunities and encouraging companies to participate in global supply chains [11][12] Group 4: Future Outlook - The city aims to enhance its functional food industry and transform into a global hub for functional sugar production, focusing on high-end, intelligent, and sustainable manufacturing practices [12] - Yucheng is set to continue its strategic initiatives to expand its market presence and improve the international competitiveness of its functional sugar products [12]