Circular on Issuing the Catalogue of Preferential Value-added Tax Policies for Products and Labor Services Generated from the Comprehensive Utilization of Resources
Circular on Issuing the Catalogue of Preferential Value-added Tax Policies for Products and Labor Services Generated from the Comprehensive Utilization of Resources
Circular on Issuing the Catalogue of Preferential Value-added Tax Policies for Products and Labor Services Generated from the Comprehensive Utilization of Resources
Cai Shui [2015] No. 78
June 12, 2015
The State Administration of Taxation offices and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in State planning, the Finance Bureau of the Xinjiang Production, and Construction Corps,
To follow up the tenet of the State Council, further promote the comprehensive utilization of resources, energy conservation, and emission reduction, and standardize and optimize the value-added tax (VAT) policies, we have decided to intergrate and adjust the preferential VAT policies for products and labor services generated from the comprehensive utilization of resources. Now, therefore, we clarify the related policies as follows:
I. Taxpayers engaged in the sale of home-grown products and providing services generated from comprehensive utilization of resources (hereinafter "sale of products and services of comprehensive utilization"), may enjoy the policy for claiming VAT refunds immediately after payment. The specific name of a comprehensively-utilized resource, name of product and service from comprehensive utilization, technical standards, and related requirements, and the percentage of tax refunds shall be subject to the relevant provisions of the Catalogue of Preferential Value-added Tax Policies for Products and Labor Services Generated from Comprehensive Utilization of Resources (hereinafter the "Catalogue") attached to this Circular.
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