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为体现国家鼓励、支持开展环保和资源综合利用政策,现行税制对涉及环保中的产业、行业、项目有以下具体规定:1、企业利用废水、废气、废渣等废弃物为主要原料进行生产的,经税务机关审核,可在5年内减征所得税。2、在1997年年底之前,一般纳税人生产墙体材料的原料中掺有煤矸石、石煤、粉煤灰、烧煤炉底渣及其他废渣(不包括高炉水渣)的,可按简易办法依照6%的征收率计算缴纳增值税,并可由其自己开具专用发票。
In order to embody the national encouragement and support for the policy of environmental protection and comprehensive utilization of resources, the current taxation system has the following specific provisions on industries, industries and projects involving environmental protection: 1. Where enterprises use waste water, waste gas and wastes as their main raw materials for production, After examination by the tax authorities, the income tax may be reduced within 5 years. 2. Before the end of 1997, the general taxpayers’ raw materials for producing wall materials are mixed with coal gangue, stone coal, fly ash, bottom slag from coal burning furnaces and other waste residues (excluding blast furnace slag) The method complies with the levying rate of 6% to pay VAT, and may issue a special invoice by itself.