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Notice on Issuance of the Catalog of Value-Added Tax Preferential Policies for Resource Comprehensive Utilization Products and Services
Release time:
29 Jun,2015
Notice on Issuance of the Catalog of Value-Added Tax Preferential Policies for Resource Comprehensive Utilization Products and Services
Cai Shui [2015] No. 78
To the Finance Bureaus (Departments) and State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately planned by the state, and the Financial Bureau of the Xinjiang Production and Construction Corps:
In order to implement the spirit of the State Council, further promote resource comprehensive utilization and energy conservation and emission reduction, and standardize and optimize the value-added tax policy, it has been decided to integrate and adjust the value-added tax preferential policies for resource comprehensive utilization products and services. The relevant policies are hereby unified and clarified as follows:
I. Taxpayers selling self-produced resource comprehensive utilization products and providing resource comprehensive utilization services (hereinafter referred to as "selling comprehensive utilization products and services") can enjoy the value-added tax immediate collection and immediate refund policy. The specific names of the resources utilized, the names of the comprehensive utilization products and services, technical standards, relevant conditions, and refund ratios shall be implemented in accordance with the relevant provisions of the "Catalog of Value-Added Tax Preferential Policies for Resource Comprehensive Utilization Products and Services" (hereinafter referred to as the "Catalog") attached to this Notice.
II. Taxpayers engaged in resource comprehensive utilization projects listed in the Catalog, when applying for the value-added tax immediate collection and immediate refund policy stipulated in this Notice, shall simultaneously meet the following conditions:
(1) Belonging to a general VAT taxpayer.
(2) The sales of comprehensive utilization products and services do not belong to the prohibited or restricted items in the "Guiding Catalog for Industrial Structure Adjustment" of the National Development and Reform Commission.
(3) The sales of comprehensive utilization products and services do not belong to the "high-pollution, high-environmental risk" products or heavily polluting processes in the "Comprehensive List of Environmental Protection" of the Ministry of Environmental Protection.
(4) For resources utilized that are hazardous wastes listed in the "National List of Hazardous Wastes" of the Ministry of Environmental Protection, a "Hazardous Waste Operation License" issued by the provincial or above environmental protection department shall be obtained, and the licensed operating scope shall include the utilization of such hazardous waste.
(5) The taxpayer credit rating is not rated as C or D by the tax authority.
When handling tax refund matters, taxpayers should provide the competent tax authority with written statements that they meet the above-mentioned conditions of this Article and the technical standards and relevant conditions stipulated in the Catalog. If no written statement is provided or false materials are provided, the tax authority shall not grant a tax refund.
III. Taxpayers who have enjoyed the value-added tax immediate collection and immediate refund policy stipulated in this Notice shall no longer enjoy the value-added tax immediate collection and immediate refund policy stipulated in this Notice from the month following the month in which they no longer meet the conditions stipulated in Article 2 of this Notice and the technical standards and relevant conditions stipulated in the Catalog.
IV. Taxpayers who have enjoyed the value-added tax immediate collection and immediate refund policy stipulated in this Notice, who have been penalized for violating tax laws and regulations or environmental protection laws and regulations (excluding warnings or fines of less than 10,000 yuan), shall not enjoy the value-added tax immediate collection and immediate refund policy stipulated in this Notice for 36 months from the month following the month in which the penalty decision is issued.
V. Taxpayers shall separately account for the sales and payable taxes of comprehensive utilization products and services that apply to the value-added tax immediate collection and immediate refund policy. If separate accounting is not performed, the value-added tax immediate collection and immediate refund policy stipulated in this Notice shall not be enjoyed.
VI. The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately planned by the state shall, before the end of February each year, publicize on their websites all taxpayers in their respective regions who enjoyed the value-added tax immediate collection and immediate refund policy stipulated in this Notice in the previous year, according to the following items: taxpayer name, taxpayer identification number, name and quantity of resources utilized, and name of comprehensive utilization products and services.
VII. This Notice shall come into effect on July 1, 2015. The "Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for Resource Comprehensive Utilization and Other Products" (Cai Shui [2008] No. 156), the "Notice of the Ministry of Finance and the State Administration of Taxation on the Supplement to the Value-Added Tax Policies for Resource Comprehensive Utilization and Other Products" (Cai Shui [2009] No. 163), the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Value-Added Tax Policies for Resource Comprehensive Utilization and Services" (Cai Shui [2011] No. 115), and the "Notice of the Ministry of Finance and the State Administration of Taxation on the Emission Standards for Pollutants Implemented by Taxpayers Enjoying Value-Added Tax Preferential Policies for Resource Comprehensive Utilization" (Cai Shui [2013] No. 23) are hereby repealed simultaneously. Before the repeal of the above-mentioned documents, if taxpayers, due to the cancellation of the "Resource Comprehensive Utilization Certification" by the competent authority or the failure of the environmental protection department to issue an environmental inspection certificate, are unable to handle the relevant tax refund (exemption) matters, they may continue to enjoy the preferential policies stipulated in the above-mentioned documents without the "Resource Comprehensive Utilization Certification" or environmental inspection certificate as a condition for enjoying tax preferential policies.
Ministry of Finance State Administration of Taxation
June 12, 2015
Original link: http://www.chinatax.gov.cn/n810341/n810755/c1703758/content.html
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