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根据国家财政部、国家税务总局财税字[1996]20号文件,国家对利用工业废渣(如煤矸石、粉煤灰、高炉矿渣、钢渣、电石渣、磷石膏、赤泥、煤渣、尾矿、炉底渣)为主要原料(掺配量不少于30%)生产砖瓦等建材产品而节省土地资源的企业,实行减免企业所得税或产品增值税等税收优惠政策,这无疑是为了鼓励和支持墙材改革,对节省土地资源.节约能源.充分利用工业废渣、减少环境污染生产砖瓦产品的一项扶持政策.这一政策在能源价格高且紧缺的今天,对能耗大、土地资源少的砖瓦行业发展是非常重要的.然而,各地对此政策掌握的尺度不尽相同,其主要原因是政策的执行关系到较多技术和专业性的问题,加之不少砖瓦厂计量管理工作不很完善,给确认工作增加了难度.
According to the documents of Ministry of Finance and State Administration of Taxation, Cai Shui Zi [1996] No. 20, the state has made great efforts to use industrial waste residues such as coal gangue, fly ash, blast furnace slag, steel slag, carbide slag, phosphogypsum, red mud, Bottom slag) as the main raw material (blending amount of not less than 30%) production of brick and other building materials products and save land resources enterprises, the implementation of corporate income tax relief or product tax and other tax incentives, no doubt to encourage and support Wall material reform, save land resources. Energy conservation. Make full use of industrial waste residue, reduce environmental pollution and production of brick and tile products, a supportive policy of high energy prices and shortages today, the energy consumption, less land resources Of brick and tile industry is very important.However, all over the scale of this policy to grasp different, mainly due to the implementation of the policy is related to more technical and professional issues, coupled with a lot of brick and mortar measurement management Not perfect, to increase the difficulty of the confirmation.