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财政部和国家税务总局两部委印发《资源综合利用产品和劳务增值税优惠目录》即财税[2015]78号文,(以下简称财税[2015]78号文。财税[2015]78号文较之前的政策更加严格,对混凝土、砂浆行业利用废渣生产混凝土、砂浆,砂石产业中利用废渣、建(构)筑废物、煤矸石生产建筑砂石骨料享受资源综合利用退税有了新的规定。一是资源综合利用退税由100%即征即退改为退税比例为70%;二是原先混
The Ministry of Finance and the two ministries of the State Administration of Taxation issued the “Catalog of Preferential Targets for Value-added Tax on Comprehensive Utilization of Resources and Labor Services”, namely Cai Shui [2015] No. 78 (hereinafter referred to as Cai Shui [2015] No. 78) The policies of the concrete and mortar industry have made new stipulations on the tax rebate of comprehensive utilization of resources for the production of gravel aggregates using waste residue, construction waste and coal gangue for the production of concrete, mortar and gravel in the concrete and mortar industries. First, comprehensive utilization of resources tax rebate by 100% immediate refund to tax rebate ratio of 70%; Second, the original mixed