(1) Forest Industry Enterprise
Policy basis: With the approval of the State Council, we hereby notify you of the preferential VAT policies for the production, processing and comprehensive utilization of "three leftovers" and sub-small firewood during the Tenth Five-Year Plan period as follows:
For the comprehensive utilization products produced and processed by enterprises with three wastes and second-class fuelwood as raw materials, the tax authorities will implement the method of VAT refund immediately before June 5438+February 3 1 2005. Enterprises that produce the above-mentioned comprehensive utilization products shall separately account for the sales amount, output tax of value-added tax and input tax of the comprehensive utilization products. If there is no separate accounting or accurate accounting, the immediate withdrawal policy is not applicable.
-Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the preferential policies of value-added tax for the production and processing of export products by using three scraps and sub-small firewood (Cai Shui [20065438+0] No.72).
(two) recycled asphalt concrete and cement products
Policy basis: From 200 1 1 1, the following goods will be returned on demand:
① Recycled asphalt concrete produced by mixing not less than 30% waste asphalt concrete into raw materials.
② Cement produced by mixing not less than 30% of coal gangue, stone coal, fly ash, bottom slag of coal-fired boiler (excluding blast furnace slag) and other waste residues into production raw materials.
-Notice of the Ministry of Finance on the Comprehensive Utilization of Some Resources and the Value-added Tax Policy of Other Products in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2006 54 38+0] 198).
(3) Power generation by domestic garbage
Policy basis: From 200 1 1 1, the following goods will be subject to the VAT refund policy: power generation from municipal solid waste.
-Notice of the Ministry of Finance on the Comprehensive Utilization of Some Resources and the Value-added Tax Policy of Other Products in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2006 54 38+0] 198).
(4) Social welfare enterprises
Policy basis:
(1) From 1994, welfare enterprises shall pay value-added tax and business tax according to the law.
Where the placement of "four disabled" personnel accounts for more than 50% of the total number of production personnel, the income from the production and sale of goods shall be exempted from value-added tax.
(3) The tax reduction or exemption of welfare enterprises shall be handled by the tax authorities after taxation. That is, welfare enterprises truthfully declare, fill in tax forms and remit them to the warehouse within the prescribed tax period. The tax authorities shall fill in the income refund form and return the tax collected to the tax paying enterprise. Excerpted from State Taxation Administration of The People's Republic of China Guo shui Ming Dian [1993] No.076, Ministry of Finance of People's Republic of China (PRC).
(4) Return method: Civil welfare industrial enterprises truthfully declare and pay taxes within 10 days after the expiration of each tax payment period, and fill in the tax receipt to pay taxes. The county-level tax authorities fill in the Income Refund Book to return all the taxes paid to the tax paying enterprises.
⑤ For social welfare industrial enterprises whose employees with "four disabilities" account for more than 35% of the enterprise's production staff, but not 50%, the VAT taxable goods produced and sold by them, except for the items listed in Article 3 of this Notice, can be returned in part or in whole to take care of the VAT that has been collected, and the specific proportion can be controlled within the scope of no loss. The return method is as follows: the enterprise pays taxes according to the regulations first, and if losses occur throughout the year, it will apply to the local competent tax authorities at the end of the year, and the county-level competent tax authorities will approve the return. Excerpted from People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guo Shui Fa [1994]No. 155.
⑥ The production and sale of goods subject to consumption tax by welfare enterprises shall not be exempted from value-added tax and consumption tax. Goods subject to consumption tax specifically refer to cigarettes, alcohol, liquor, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, gasoline, diesel oil, automobile tires, motorcycles and automobiles.
—— Excerpted fromNo. of State Taxation Administration of The People's Republic of China State Taxation Bureau of People's Republic of China (PRC) Ministry of Finance. [ 1993]076.
⑦ Private welfare enterprises belonging to small-scale taxpayers, which meet the above conditions, can return the paid taxes at the rate of 6%.
—— Excerpted from the National TaxNo. of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). [ 1994] 155.
(8) The preferential tax policies for welfare enterprises stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China ([94] Caishuizi No.003) and the Notice on the Collection of Turnover Tax by Private Welfare Enterprises [Guo Shui Fa [1994] No.0/55], since 2000.
-Excerpted from State Taxation Administration of The People's Republic of China Caishuizi [2000] No.35 of the Ministry of Finance of People's Republic of China (PRC).
(5) Software products
Policy basis:
(1) From June 24, 2000 to the end of 20 10, the software products developed and produced by general VAT taxpayers will be subject to VAT at the statutory rate of 17%, and the actual VAT tax burden exceeding 3% will be refunded immediately.
General taxpayers of value-added tax sell the imported software after localization transformation, and the software they sell can enjoy the preferential tax policy of immediate refund in accordance with the relevant provisions of software products developed and produced by themselves.
Localization refers to the redesign, improvement and transformation of imported software, excluding those that are simply sold after Chinese character processing.
Software products exported by enterprises themselves or entrusted or sold to export enterprises are not applicable to the method of immediate refund of value-added tax.
(2) Small-scale taxpayers belonging to production enterprises who produce and sell computer software shall pay value-added tax at the rate of 6%; Small-scale taxpayers belonging to commercial enterprises who sell computer software can calculate and pay value-added tax at the tax rate of 4%, and the tax authorities can issue special invoices for value-added tax at different tax rates.
(3) Software products sold along with computer networks, computer hardware and machinery and equipment shall be accounted for separately. If it is not accounted for separately or unclear, value-added tax will be levied according to the applicable tax rate of computer network or computer hardware, machinery and equipment, and no tax refund will be granted.
(4) For the self-use equipment required by the recognized software production enterprise, as well as the technology (including software) and accessories and spare parts imported with the equipment according to the contract, it is unnecessary to issue a confirmation letter and occupy the total investment. Except for the goods listed in the State Council Guofa [1997] No.37 "Catalogue of Duty-free Imported Goods for Foreign Investment Projects" and "Catalogue of Duty-free Imported Goods for Domestic Investment Projects", customs duties and import value-added tax are exempted.
⑤ VAT If a general taxpayer sells computer software and integrated circuits (including monocrystalline silicon chips) and other goods at the same time, and it is difficult to calculate the input tax of the computer software and integrated circuits (including monocrystalline silicon chips) separately, the input tax to be apportioned shall be determined according to the actual cost of developing and producing computer software and integrated circuits (including monocrystalline silicon chips) or the proportion of sales revenue.
-Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Policies to Encourage the Development of Software Industry and Integrated Circuit Industry (No.25 [2000] of the Ministry of Finance)
(6) Integrated circuit products
Policy basis:
(1) From June 24, 2000 to the end of 20 10, general taxpayers selling self-produced integrated circuit products (including monocrystalline silicon wafers) will be charged with value-added tax at the statutory rate of 17%, and the actual value-added tax burden exceeding 6% will be refunded immediately. The tax refund is used by the enterprise to research and develop integrated circuit products and expand reproduction, and is not regarded as taxable income of enterprise income tax, and enterprise income tax is not levied.
Integrated circuit products refer to products that integrate electrical components on a single semiconductor wafer and ceramic substrate through a specific process and are packaged in a shell to perform specific circuit or system functions.
Monocrystalline silicon wafer is a single crystal semiconductor silicon.
(2) The VAT refund method is not applicable to the integrated circuit products exported by enterprises themselves or entrusted or sold to export enterprises.
③ The import of integrated circuit technology and complete sets of production equipment and special equipment and instruments for integrated circuits from recognized integrated circuit manufacturing enterprises shall be exempted from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods for Foreign Investment Projects Not Duty Free and the Catalogue of Imported Goods for Domestic Investment Projects Not Duty Free as stipulated in the State Council Guofa [1997] No.37.
-Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Policies to Encourage the Development of Software Industry and Integrated Circuit Industry (No.70 [2002] of the Ministry of Finance)