Circular on Issues Concerning Implementation of Standards of Pollutant Discharge for Taxpayers Enjoying Preferential Policies of Value-Added Tax for Comprehensive Utilization of Resources

Circular on Issues Concerning Implementation of Standards of Pollutant Discharge for Taxpayers Enjoying Preferential Policies of Value-Added Tax for Comprehensive Utilization of Resources

Cai Shui [2013] No. 23

April 1, 2013

Finance departments (bureaus) and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the Finance Bureau of the Xinjiang Production and Construction Corps:

In order to further improve the effectiveness of the implementation of the preferential policies of Value-Added Tax for comprehensive utilization of resources and promote environmental protection, we hereby clarify as follows the issues concerning the implementation of standards of pollutant discharge for taxpayers enjoying preferential policies of Value-Added Tax for comprehensive utilization of resources:

I.For taxpayers to enjoy the policies of refund or exemption of Value-Added Tax on products and labor services of comprehensive utilization of resources, the pollutant discharge of whom shall have to meet the corresponding standards of pollutant discharge.
The policies of refund or exemption of Value-Added Tax on products and labor services of comprehensive utilization of resources refer to polices of tax refund or exemption prescribed in the Circular of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-Added Tax on Organic Fertilizer Products (Cai Shui [2008] No.
　　......