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Working Brief of the Precious Metals Recycling Special Committee
Release time:
03 Jul,2015
China Resource Recycling Association Precious Metals
Recycling Special Committee
Work Brief
Association Secretariat — July 1, 2015
I. Nanjing Precious Metals Roundtable (Member Conference) Report
II. Self-Discipline Initiative for Precious Metal Recycling Industry
III. Ministry of Finance and State Administration of Taxation issue document [Cai Shui (2015) No. 78]
On June 16, the Ministry of Finance and the State Administration of Taxation issued the Notice on the Catalog of Value-Added Tax Preferences for Resource Comprehensive Utilization Products and Services (Cai Shui [2015] No. 78). The new policy will be implemented nationwide starting July 1, 2015. The original "Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policy for Resource Comprehensive Utilization and Other Products" (Cai Shui [2008] No. 156), "Notice of the Ministry of Finance and the State Administration of Taxation on the Supplement to the Value-Added Tax Policy for Resource Comprehensive Utilization and Other Products" (Cai Shui [2009] No. 163), "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Value-Added Tax Policy for Resource Comprehensive Utilization and Services" (Cai Shui [2011] No. 115), and "Notice of the Ministry of Finance and the State Administration of Taxation on the Pollutant Emission Standards for Taxpayers Enjoying Value-Added Tax Preferential Policies for Resource Comprehensive Utilization" (Cai Shui [2013] No. 23) are simultaneously repealed. Before the repeal of the above documents, taxpayers who failed to handle relevant tax refund (exemption) matters due to the cancellation of the "Resource Comprehensive Utilization Certification" by the competent authority, or due to the environmental protection department no longer issuing environmental verification documents, may continue to enjoy the preferential policies stipulated in the above documents without using the "Resource Comprehensive Utilization Certification" or environmental verification documents as conditions for enjoying tax preferential policies.
The main provisions for the precious metal recycling industry are:
Resource Name for Comprehensive Utilization ：Waste catalysts, electrolytic waste, electroplating waste, waste circuit boards, flue dust, wet mud, smelting slag, circuit board etching waste liquid, tin foil ash
Name of Comprehensive Utilization Products and Services ：Metals, alloys and metal compounds produced by smelting, purification or compounding (excluding iron and iron alloys), cryolite
Technical Standards and Related Conditions ：1. 70% of product raw materials come from the listed resources; 2. Taxpayers must pass ISO9000 and ISO14000 certifications.
Tax Refund Ratio: 30%
The introduction of the new financial and tax policy has a significant impact on enterprises in the precious metal resource comprehensive utilization industry that previously enjoyed tax refund policies. Compared with the original policy, the scope of products has been expanded, standards have been relaxed, raw materials have been added and refined, quantification has been clarified, and the tax refund ratio has been reduced from 50% to 30%.
Please pay close attention to policy changes, strictly implement the new policies, analyze and evaluate the potential impact, develop effective preventive measures, control the quantity, time and price of incoming materials, reduce losses, and mitigate risks.
Report to: Ministry of Environmental Protection, Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation, China Resource Recycling Association
Sent to: Members of the Advisory Group, Members of the Expert Group
Issued to: Vice President Units, Member Units, and Relevant Enterprises and Institutions of the Special Committee
The following are photos from the Nanjing Precious Metals Roundtable
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