Government subsidy means that an enterprise obtains monetary assets or non-monetary assets from the government for free, but does not include the capital invested by the government as the owner of the enterprise.
What are the characteristics of government subsidies?
The characteristics of government subsidies include:
1, the enterprise obtains assets directly from the government;
2. Government subsidies are free;
3. Government capital investment does not belong to government subsidies.
What are the tax ranges of VAT?
The scope of VAT taxation includes: selling or importing goods, providing labor services, selling services, selling intangible assets and real estate.
Goods sold or imported mainly refer to tangible movable property. Of course, gas, electricity and heat are also included.
Labor service refers to repair, repair and processing services.
Services include transportation services, construction services and living services.
The sale of intangible assets refers to the economic activity of transferring the right to use or ownership of intangible assets. Real estate refers to the ownership of real estate; Common real estate includes buildings, buildings, etc.
What conditions do I need to meet to enjoy the policy of immediate refund of VAT?
The following conditions need to be met to enjoy the VAT refund policy:
1. The taxpayer is a general VAT taxpayer.
2. The sales of comprehensive utilization products and services do not belong to the elimination or restriction items in the industrial structure adjustment guidance catalogue of the National Development and Reform Commission.
3. The sales of comprehensive utilization products and services do not belong to the "high pollution and high environmental risk" products or heavy pollution processes in the comprehensive list of environmental protection of the former Ministry of Environmental Protection.
4. If the comprehensive utilization of resources belongs to the hazardous wastes listed in the National Hazardous Waste List of the former Ministry of Environmental Protection, it shall obtain a hazardous waste business license issued by the ecological and environmental protection department at or above the provincial level, and the permitted business scope includes the utilization of hazardous wastes.
5, the tax credit rating does not belong to the tax authorities to assess the C or D level.
6. More than 70% of raw materials of products come from listed resources.
7. The wastewater discharge meets the technical requirements of Discharge Standard for Water Pollutants in Pulp and Paper Industry (GB3544-2008).
8 taxpayers meet the technical requirements stipulated in the evaluation index system of cleaner production in pulp and paper industry.
9. Taxpayers must pass ISO9000 and ISO 14000 certification.