(1) Provisions on Comprehensive Utilization of Resources, Renewable Resources and Encouraging Energy Conservation and Emission Reduction 1. Sales of the following self-produced goods are exempt from VAT: (1) reclaimed water. (2) Rubber powder produced with waste tires as all raw materials. (3) retreading tires. (4) Specific building material products with waste residue ratio of not less than 30% are mixed into the production raw materials. 2. Sewage treatment services are exempt from value-added tax. 3. The sales of the following self-produced goods shall be subject to the VAT refund policy: 5 items. 4. The sales of the following self-produced goods shall be subject to the VAT refund policy: 6 items. 5. Sales of self-produced biodiesel shall be subject to the policy of VAT refund upon collection. 6. For clay solid bricks and tiles produced by general VAT taxpayers, VAT shall be levied at the applicable tax rate, and no simple method shall be adopted to levy VAT.
(2) Value-added tax policy for renewable resources: Value-added tax shall be paid in accordance with relevant regulations. However, individuals (excluding individual industrial and commercial households) selling their waste materials are exempt from VAT.
(3) Adjust and improve the value-added tax policy of products and services for comprehensive utilization of resources 1. Sales of self-produced building sand and gravel aggregates produced by construction waste and coal gangue are exempt from value-added tax. 2. Garbage treatment and sludge treatment and disposal services are exempt from value-added tax. 3. Implement the policy of 100% refund of value-added tax on the following self-produced goods: 7 items 4. The following self-produced goods shall be subject to the policy of 80% VAT refund upon collection. Using wood (bamboo, straw) fiberboard, wood (bamboo, straw) particleboard, joinery board, activated carbon and wood straw as raw materials. Box board paper produced by Salix. 5. The self-produced goods with less than 8 items shall be subject to the policy that the value-added tax shall be levied first and then returned to 50%.
(4) Some tax policies to support the development of cultural enterprises.
(5) Value-added tax treatment of aircraft maintenance business.
(VI) Value-added tax policy to support the development of animation industry For animation enterprises belonging to general taxpayers of value-added tax to sell animation software independently developed and produced by them, after the value-added tax is levied at the rate of 17%, the part with the actual value-added tax burden exceeding 3% will be refunded immediately.
(7) Exemption from value-added tax in vegetable circulation: that is, the vegetables sold by taxpayers in vegetable wholesale and retail are exempt from value-added tax.
(8) Value-added tax policy for software products: refund upon collection = current software product value-added tax payable-current software product sales ×3%.
(9) —— (13): See the textbook (14) to adjust the management method of the preferential policy of VAT refund on demand, and change the management method of the preferential policy of VAT refund on demand from first evaluation to first refund.