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国税函[2007]1027号安徽省国家税务局:你局《关于矿采选过程中的低品位矿石是否属于废旧物资的请示》(皖国税发[2007]5号)收悉,经研究,批复如下:根据《财政部、国家税务总局关于废旧物资回收经营业务有关增值税政策的通知》(财税[2001]78号)规定,废旧物资是指在社会生产和消费过程中产生的各类废弃物品,包括经过挑选、整理等简单加工后的各类废弃物品。低品位矿石是矿山开采的产物,仍处于天然状态,不属于废旧物资,应按现行增值税有关规定征税。
Guoshuihan [2007] No. 1027 State Administration of Taxation of Anhui Province: Your Bureau’s Information on Whether Low-grade Ores in Mining and Dressing Are Part of Waste Materials (Wan Guo Shui Fa [2007] No. 5) was received, and after research and approval As follows: According to “Notice of Ministry of Finance and State Administration of Taxation on Relevant Value-added Tax Policies on Waste Materials Recycling Business” (Cai Shui [2001] No. 78), waste materials refer to all kinds of waste products , Including after the selection, finishing and other simple processing of various types of waste products. Low-grade ore is the product of mining, is still in its natural state, does not belong to waste materials, should be based on the relevant provisions of the current value-added tax.