Circular of the Ministry of Finance and State Administration of Taxation on the Value-added Tax Policies for the Products of Integrated Utilization of Resources and Other Products
Circular of the Ministry of Finance and State Administration of Taxation on the Value-added Tax Policies for the Products of Integrated Utilization of Resources and Other Products
Circular of the Ministry of Finance and State Administration of Taxation on the Value-added Tax Policies for the Products of Integrated Utilization of Resources and Other Products
Cai Shui [2008] No. 156
December 9, 2008
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, State Administration of Taxation, the financial ombudsman offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the Finance Bureau of Xinjiang Production and Construction Corps,
For the purposes of further promoting the integrated utilization of resources and boosting energy saving and emission reduction, we decide to adjust and perfect the policies of value-added tax on certain products of integrated utilization of resources upon the approval by the State Council. In addition, for the purpose of standardizing the management of identifying products of integrated utilization of resources, relevant existing policies need to be integrated. We hereby specify in a uniform manner the policies of value-added tax on products of integrated utilization of resources and other products as follows:
I. The following self-produced products shall be exempted from value-added tax:
1. Rejuvenated water. Rejuvenated water refers to the water resource that is made by recycling such water as effluent from the sewage treatment plants, industrial water drainage (mine water), domestic sewage, penetrating fluid (filtrated liquid) of refuse processing plants, reaches certain water quality standard upon treatment, and can be reused within certain scope. Rejuvenated water shall comply with relevant provisions of the Water Quality Standard for Rejuvenated Water (SL368-2006) promulgated by the Ministry of Water Resources.
2. Rubber powder that is totally made of discarded tires. Rubber powder shall comply with the performance indexes specified by GB/T19208-2008.
3. Retreaded tires. Retreaded tires shall comply with the performance indexes specified by GB7037-2007, GB14646-2007, or HG/T3979-2007 and the body of a retreaded tire shall be totally made of a discarded tire.
4. Specific building material products which contain waste residues accounting for at least 30% of the raw materials. Specific building material products refer to bricks (excluding fired common bricks), building blocks, ceramsite, wallboards, tubular products, concrete, mortar, road manhole covers, road guardrails, fireproofing materials, refractory materials, thermal insulation materials, and mineral (rock) wool.
II. The labor service for sewage treatment shall be exempted from value-added tax. Sewage treatment refers to the treatment and processing of the sewage by which the water produced complies with the water quality standard specified by GB18918-2002.
III. The value-added tax on the following self-produced products shall be refunded upon collection:
1. Highly purified carbon dioxide products made from industrial waste gas. Highly purified carbon dioxide products shall comply with relevant provisions of GB10621-2006.
2. Electricity or heat generated by burning refuses. The refuses for generating electricity shall account for at least 80% of total fuels for generating that electricity and the discharge therefrom shall comply with the standards specified in the first time interval of GB13223-2003 or relevant provisions of GB18485-2001.
Refuses refer to urban household refuses, crop straws, barks, waste residues, sludge, and medical wastes.
3.
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