2. The policy of immediate withdrawal. The implementation of immediate withdrawal mainly includes: high-purity carbon dioxide products produced from industrial waste gas; Electricity or heat produced with garbage as fuel; Shale oil produced from oil shale, a waste associated with coal mining; Recycled asphalt concrete produced from waste asphalt concrete; The cement produced by clinker grinding stage meets the condition of "the proportion of mixed waste residue in raw materials for cement production is not less than 30%", including cement produced by self-made cement clinker and cement clinker purchased by rotary kiln process; When the biogas consumption accounts for no less than 80% of power generation fuel, and the production discharge reaches the time limit of GB 13223-2003 or the relevant provisions of GB 1 8485-2001,the biogas power generation or heating can enjoy the value-added tax. A certain proportion (70% in 2009 and 50% in 20 10) of the value-added tax realized by the recycling enterprises of waste materials that meet certain conditions shall be implemented.
3. The policy of 50% refund upon demand. It mainly includes six types of products: coating nitrocellulose powder produced from retired military propellant; By-products of desulfurization production with flue gas and high-sulfur natural gas produced by coal-fired power plants and various industrial enterprises; Steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas produced from waste distiller's grains and bottom pot water; Electricity and heat produced with coal gangue, coal slime, stone coal and oil shale as fuels; Electricity produced by wind power; Some new wall materials products.
4. Advance and retreat policy. It is only applicable to biodiesel produced from waste animal oil and vegetable oil.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.
Fifth the State Council tax authorities in charge of the national tax collection and management. Local state taxation bureaus and local taxation bureaus shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support tax authorities in performing their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.