(two) the sales of waste materials purchased by waste materials recycling business units are exempt from value-added tax.
(3) Tax reduction or exemption may be granted to taxpayers who produce and operate feed products or their processed products for animal feeding. Feed products include: single bulk feed (except soybean meal); Mixed feed; Compound feed; Compound premix; Concentrated feed.
1. In addition to the above four materials, feed production enterprises should also provide: feed enterprise registration certificate, additive premix feed production license, purchase invoices of main raw materials and additives, inspection reports issued by provincial feed inspection institutions, etc.
2, feed enterprises, in addition to the above four kinds of information, should also be submitted to the provincial feed testing institutions issued by the feed product supplier certificate.
(four) the following business scope of state-owned grain enterprises can be given value-added tax relief.
1. Grain sold by state-owned grain purchasing and selling enterprises that undertake grain purchasing and storage tasks shall be exempted from value-added tax.
2. Other state-owned grain enterprises deal in grain? The following items are exempt from value-added tax: military grain, disaster relief grain and reservoir resettlement grain.
Sales of edible vegetable oil reserved by the government and sales of subsidized grain for returning farmland to forests and grasslands are exempt from value-added tax.
(5) Taxpayers who produce, sell or deal in the following articles may be granted preferential tax reduction or exemption.
1, agricultural film;
2. Production and sales of nitrogen fertilizer except urea, phosphate fertilizer except diammonium phosphate, potash fertilizer and compound fertilizer with duty-free fertilizer as the main raw material (accounting for more than 70%);
3. Production and sales of abamectin, fenvalerate, chlorothalonil, herbicides, trichlorfon, etc. ;
4, wholesale and retail seeds, seedlings, fertilizers, pesticides, agricultural machinery;
(6) For products that comprehensively utilize production resources, preferential policies for tax refund or exemption can be given.
1. Building materials products (except cement) produced by enterprises with not less than 30% of coal gangue, stone coal, fly ash, bottom slag of coal-fired boilers (excluding blast furnace slag) as the main raw materials are exempt from value-added tax.
2. Electricity generated by coal gangue, coal slime, oil shale and wind power generation; Some new wall materials products (see the annex of State Taxation Administration of The People's Republic of China Caishui No.2001198 of the Ministry of Finance of People's Republic of China (PRC) for the product catalogue) can enjoy 50% VAT preference upon approval.
3. After the following products are submitted for approval, they can be given preferential VAT refund as needed:
① 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;
(2) Shale oil and other products produced and processed by using waste oil shale generated by coal mining;
(3) Recycled asphalt concrete produced by mixing not less than 30% of waste asphalt concrete into production raw materials;
(4) Urban solid waste power generation;
⑤ Comprehensive utilization products produced and processed with three wastes and inferior fuelwood as raw materials;
When an enterprise applies for tax reduction or exemption for comprehensive utilization of resources, in addition to the above four materials, it is also required to provide a legally binding inspection report or document issued by the provincial building materials quality supervision department and a product certification certificate for comprehensive utilization of resources.
When applying for VAT refund, the following materials shall be submitted:
(1) A written report on the application for immediate withdrawal;
(two) the certificate of tax exemption qualification or the application form for tax reduction or exemption;
(3) Application Form for VAT Refund in Gansu Province;
(four) a copy of the VAT payment book;
(seven) the development, production and import of software and integrated circuit products can be given tax incentives and tax rebates according to the prescribed conditions and projects (omitted);
(eight) approved by the provincial civil affairs and taxation departments to produce VAT taxable goods, civil welfare enterprises can give preferential policies according to the prescribed conditions.
1. Industrial enterprises with "four disabled" personnel (blind, deaf, dumb and physically disabled) accounting for more than 50% (inclusive) of the production staff shall be returned to the State Taxation Bureau for examination and approval after being audited by the county-level State Taxation Bureau;
2, the placement of "four disabled" personnel accounted for more than 35% of the production staff of industrial enterprises, such as losses, approved by the State Taxation Bureau at the county level, can be given a partial or full refund of the value-added tax concessions, the specific proportion is limited to no loss;
Civil welfare enterprises shall submit the following materials when applying for preferential tax qualifications:
(1) approval form for civil welfare enterprises;
② Social welfare enterprise certificate;
(3) the basic information table of the enterprise, the post arrangement table of disabled employees, the salary table of enterprise employees, the profit distribution and use table, and the roster of disabled employees; (referred to as "four tables and one book");
(9) Since April 1 2006, the threshold of value-added tax for individual operators has been adjusted to the highest level, that is, the monthly sales of goods sold is 5,000 yuan, the monthly sales of taxable services is 3,000 yuan, and the threshold of value-added tax for daily tax payment is 200 yuan every day.