Ministry of Finance and State Taxation Administration of The People's Republic of China

Announcement on improving the value-added tax policy for comprehensive utilization of resources

Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.40 202 1

In order to promote the sustainable and healthy development of comprehensive utilization of resources, the relevant VAT policies are hereby announced as follows:

1. VAT general taxpayers engaged in the recycling of renewable resources can choose to apply the simple taxation method to calculate and pay VAT at the rate of 3%, or they can choose to apply the general taxation method to calculate and pay VAT.

(1) The renewable resources mentioned in this announcement refer to all kinds of wastes that have completely or partially lost their original use value and can regain their use value after recycling. Among them, the processing is limited to simple processing such as cleaning, car selection, crushing, cutting, disassembly and packaging, which changes the physical properties of renewable resources such as density, humidity, length, thickness and hardness.

(two) taxpayers choose to apply the simple tax method, should meet one of the following conditions:

1. Taxpayers engaged in hazardous waste collection shall meet the requirements of the National Measures for the Administration of Hazardous Waste Business License and obtain a hazardous waste business license.

2. Taxpayers engaged in the recycling of scrapped motor vehicles shall meet the requirements of the Measures for the Management of Scrap Motor Vehicle Recycling promulgated by the competent commercial department of the state, and obtain the qualification certificate of scrapped motor vehicle recycling and dismantling enterprise.

3. In addition to hazardous wastes and scrapped motor vehicles, taxpayers who recycle other renewable resources shall meet the requirements of the Measures for the Administration of Recycling of Renewable Resources promulgated by the competent commercial department of the state, register market participants, and complete the filing of renewable resource recycling operators in the commercial department.

(three) financial departments at all levels, competent departments and their staff, in violation of laws and regulations to give taxpayers engaged in renewable resources recycling financial return, reward and compensation, shall be investigated for corresponding responsibilities according to law.

2. Taxpayers' business of recycling and selling renewable resources shall be exempted from value-added tax in accordance with the provisions, except that the employees employed by taxpayers do not levy value-added tax on the recycling of renewable resources provided by their own units or employers.

3. Value-added tax In general, Allen taxpayers who sell their own products and provide services for comprehensive utilization of resources (hereinafter referred to as sales of products and services for comprehensive utilization of resources) can enjoy the policy of refund of value-added tax upon collection.

(1) The names, technical standards, relevant conditions and tax refund ratio of resources, products and services for comprehensive utilization shall be implemented in accordance with the relevant provisions of the Catalogue of Preferential Value-added Taxes for Products and Services for Comprehensive Utilization of Resources (2022 Edition) (hereinafter referred to as the Catalogue) attached to this announcement.

(2) Taxpayers engaged in the comprehensive utilization of resources listed in the Catalogue shall meet the following conditions when applying for the VAT policy stipulated in this announcement:

1. The taxpayer shall obtain the VAT invoice for purchasing renewable resources in China from the seller; Where the tax exemption policy is applicable, an ordinary VAT invoice shall be obtained from the seller as required. The seller is a unit that can't apply for invoices according to laws and regulations or a natural person engaged in small and sporadic business, and should obtain the receipt voucher issued by the seller and the buyer's internal voucher, or the invoice issued by the tax authorities. The term "small sporadic business" as mentioned in this paragraph refers to the business in which the sales of taxable items by natural persons do not exceed the value-added tax threshold.

When purchasing renewable resources from abroad, taxpayers shall, in accordance with the provisions, obtain a special payment form for customs import value-added tax, or obtain a receipt voucher with the nature of invoice and relevant tax payment vouchers from the seller.

If the taxpayer fails to obtain the above invoices or vouchers, the sales income of the products corresponding to this part of renewable resources shall not be restricted by the provisions of this announcement.

Sales revenue not applicable to the provisions of this announcement = sales revenue of comprehensive utilization of products and services in the current period (the cost of purchasing renewable resources that taxpayers should obtain invoices or vouchers but have not obtained, and the total cost of purchasing renewable resources in the current period).

Taxpayers should calculate the applicable tax refund on demand after deducting the sales income of comprehensive utilization products and services that are not applicable to the current policy of immediate refund:

Amount of tax refund that can be applied for = [(sales revenue of comprehensive utilization products and services in the current period-sales revenue that does not need to be refunded on demand) applicable tax rate-input tax amount of projects that can be refunded on demand in the current period] corresponding tax refund ratio.

Tax authorities at all levels should strengthen the management of invoice issuance, and taxpayers should issue and obtain invoices in time according to regulations.

2. Taxpayers should establish a ledger for purchasing renewable resources and keep it for future reference. The contents of the ledger include: the company name or individual name and ID number of the renewable resource supplier, the name, quantity, price and settlement method of the renewable resource, and whether the VAT invoice or qualification certificate has been obtained. If the taxpayer's existing account books and systems can contain the above contents, there is no need to establish a separate ledger.

3. The comprehensive utilization of products and services sales does not belong to the elimination or restriction items in the industrial structure adjustment guidance catalogue of the Development and Reform Commission.

4. The sale of comprehensive utilization products and services does not belong to the "high pollution and high environmental risk" products or heavy pollution processes in the comprehensive list of environmental protection of the Ministry of Ecology and Environment. "Products with high pollution and high environmental risk" refers to the products marked with the characteristics of "GHW/GHF" in the comprehensive list of environmental protection, except that the products for comprehensive utilization of resources produced and sold by taxpayers meet the technology and conditions stipulated in the exception clause of "GHW/GHF".

5. If the comprehensive utilization resources belong to the hazardous wastes listed in the National Catalogue of Hazardous Wastes of the Ministry of Ecology and Environment, it shall obtain a hazardous waste business license issued by the provincial or municipal ecological environment department, and the permitted business scope covers the utilization of hazardous wastes.

6. The tax credit rating is not C or D. ..

7. When a taxpayer applies for the policy of immediate refund, the following circumstances shall not occur within the first 6 months (including the current period) of the tax refund period:

(1) is subject to administrative punishment for violating laws and regulations on ecological environment protection (except warning, informed criticism or a single fine of less than 65,438+10,000 yuan, confiscation of illegal income and confiscation of illegal property; A single sum of 6,543,800 yuan, including the number, the same below).

(2) Being punished by the tax authorities for violating tax laws and regulations (except for a single fine of less than 654.38+10,000 yuan), or defrauding export tax rebates or falsely issuing invoices.

(3) Taxpayers who have enjoyed the VAT refund policy stipulated in this announcement will no longer enjoy the VAT refund policy stipulated in this announcement from the month when they do not meet the conditions stipulated in Item (2) of Part (3) of this announcement and the technical standards and related conditions stipulated in the Catalogue.

(4) Taxpayers who have enjoyed the VAT refund policy stipulated in this announcement shall not enjoy the VAT refund policy stipulated in this announcement within 6 months from the date of making the punishment decision if the circumstances specified in Item 7 of Point 2 of Part III of this announcement occur after enjoying the VAT refund policy. Taxpayers who have two or more cases specified in Item 7 of Part III of this announcement within 12 months shall not enjoy the VAT refund policy specified in this announcement within 36 months from the date when the second punishment decision is made. If the relevant punishment decision is revoked, changed or confirmed to be illegal or invalid according to law, eligible taxpayers can re-apply for tax refund.

(5) The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall, before the end of March each year, publicize all taxpayers who enjoyed the value-added tax policy stipulated in this announcement on the website according to the taxpayer name, taxpayer identification number, name of comprehensive utilization resources, name of comprehensive utilization products and services, etc. The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall, jointly with the local ecological and environmental departments, re-examine the environmental penalties of taxpayers before publicizing the taxpayers who enjoyed the VAT policy stipulated in this announcement in the previous year.

Iv. Taxpayers are engaged in the projects listed in catalogue 2. 15 "Effluent from sewage treatment plants, industrial drainage (mine water), domestic sewage, landfill leachate, etc.", 5. 1 "Garbage treatment, sludge treatment and disposal services" and 5.2 "Sewage treatment services", all of which are applicable in this announcement. Once selected, it cannot be changed within 36 months. Taxpayers who choose to apply the tax exemption policy shall comply with the relevant provisions of "III" of this announcement and the technical standards and related conditions stipulated in the Catalogue, and keep relevant information for future reference.

Five, in accordance with the provisions of this announcement, the single tax refund amount exceeds 5 million yuan, the competent tax authorities shall, within 30 working days after the completion of the tax refund work, send the tax refund information to the financial department at the same level for review. After the financial department audits step by step, the provincial financial department sends it to the local supervision bureau of the Ministry of Finance to issue the final audit opinion. The review shall be completed within 3 months after the tax refund, and the specific review procedures shall be formulated by the local supervision bureau of the Ministry of Finance in conjunction with the provincial finance and taxation departments.

Six, the recycling of renewable resources, taxpayers should fulfill their tax obligations according to law. Tax authorities at all levels should strengthen the management of tax declaration, invoice issuance, immediate tax refund and other matters to ensure that taxpayers handle relevant tax matters in a timely manner according to regulations.

VII. This announcement shall be implemented as of March 1 day, 2022. The Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Printing and Distributing the Preferential Catalogue of Products and Services for Comprehensive Utilization of Resources (Cai Shui [2015] No.78) and the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Value-added Tax Policy for Comprehensive Utilization of Resources (Announcement No.90 of the Ministry of Finance and Announcement No.2019 of State Taxation Administration of The People's Republic of China) shall be abolished at the same time, and the applicable national standards and industry standards for comprehensive utilization of resources listed in the Catalogue shall be implemented.

Matters not handled before shall be implemented in accordance with the provisions of this announcement. Matters that have been handled, such as the completion of implementation, will not be adjusted; Taxpayers who have been punished by environmental protection and tax for more than 6 months but have not been fully implemented may reapply for immediate withdrawal from the month of implementation of this announcement; Taxpayers who have been punished by environmental protection and tax for less than 6 months may reapply for this policy from the next month after the expiration of 6 months.