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安徽省政府税务局对利用废渣为原料生产的建材产品在税收上给予优惠政策,具体规定如下: 一、对煤矸石、石粉、粉煤灰等为主要原料(掺总比例在50%以上)生产的产品,可在五年内暂免征产品税。二、对工业废渣(如粉煤灰、煤矸石、石煤、矿渣、炉渣等,不包括水渣)为原料(掺总比例在30%以上)生产的砖,可按“废渣砖”3%税率征收产品税。
The Taxation Bureau of the Anhui Provincial Government grants preferential policies on the use of waste slag as raw material for building materials. The specific provisions are as follows: 1. Production of coal gangue, stone powder, fly ash, etc. as the main raw material (with a total proportion of 50% or more) The product may be temporarily exempt from product tax within five years. 2. For bricks produced from industrial waste (such as fly ash, coal gangue, stone coal, slag, slag, etc., excluding water slag) as raw materials (with a total proportion of 30% or more), 3% of the waste slag bricks may be used. Tax rates levy product taxes.