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财税[2008]156号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,新疆生产建设兵团财务局:为了进一步推动资源综合利用工作,促进节能减排,经国务院批准,决定调整和完善部分资源综合利用产品的增值税政策。同时,为了规范对资源综合利用产品的认定管理,需对现行相关政策进行整合。现将有关资源综合利用及其他产品增值税政策统一明确如下:
Autonomous regions and municipalities directly under the Central Government and municipalities directly under the Central Government and cities specifically designated in the state plan, the Financial Ombudsman offices of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps: In order to further promote the comprehensive utilization of resources and promote energy conservation and emission reduction, the State Council approved the decision to adjust and improve the value-added tax policy on the comprehensive utilization of some resources. In the meantime, in order to standardize the management of the accreditation of resources for comprehensive utilization of products, existing relevant policies need to be integrated. Now the comprehensive utilization of resources and other products value-added tax policy unification is as follows: