The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the State Taxation Bureau, the offices of the financial Ombudsman of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to further promote the comprehensive utilization of resources and promote energy conservation and emission reduction, with the approval of the State Council, it is decided to adjust and improve the value-added tax policy of some products for comprehensive utilization of resources. At the same time, in order to standardize the identification and management of resources comprehensive utilization products, it is necessary to integrate the existing relevant policies. The policies on comprehensive utilization of resources and value-added tax of other products are unified and clear as follows:
First, the sales of the following self-produced goods shall be exempted from VAT policy:
(1) Reclaimed water. Reclaimed water refers to the water resources that are recycled from the effluent of sewage treatment plant, industrial drainage (mine water), domestic sewage, leachate from garbage treatment plant, etc., and can reach a certain water quality standard after proper treatment, and can be reused in a certain range. Reclaimed water shall comply with the relevant provisions of the Water Quality Standard for Reclaimed Water (SL 368-2006) issued by the Ministry of Water Resources.
(2) Rubber powder produced with waste tires as all raw materials. Rubber powder shall meet the performance indexes specified in GB/T19208-2008.
(3) retreading tires. The retreaded tires shall meet the performance indexes specified in GB7037—2007, GB14646-2007 or Hg/T 3979-2007, and the carcass 100% of the retreaded tires shall come from waste tires.
(four) the production of raw materials mixed with waste residue ratio of not less than 30% of the specific building materials products.
Specific building materials products refer to bricks (excluding sintered ordinary bricks), building blocks, ceramsite, wallboard, pipes, concrete, mortar, road manhole covers, road guardrails, fireproof materials, refractory materials, thermal insulation materials and mineral (rock) wool.
Two, the sewage treatment services are exempt from value-added tax. Sewage treatment refers to the business of processing sewage to meet the water quality standards of GB18918-2002.
Three, the sale of the following self-produced goods to implement the policy of VAT refund immediately:
(1) High-purity carbon dioxide products produced from industrial waste gas. High-purity carbon dioxide products shall comply with the relevant provisions of GB10621-2006.
(2) Electricity or heat produced by using garbage as fuel. The amount of garbage accounts for no less than 80% of the fuel for power generation, and the production discharge reaches the standard of GB 13223—2003, or the relevant provisions of GB 1 8485—2001.
The term "garbage" refers to urban domestic garbage, crop straw, bark waste residue, sludge and medical garbage.
(3) Shale oil produced from oil shale, which is an associated waste in the process of coal mining.
(four) recycled asphalt concrete produced with waste asphalt concrete as raw material. The proportion of waste asphalt concrete in production raw materials is not less than 30%.
(five) cement (including cement clinker) produced by rotary kiln process and mixed with waste residue in raw materials.
1. For enterprises that produce cement products by raw meal firing and clinker grinding, the formula for calculating the proportion of mixed waste residue is:
Proportion of mixed waste residue = (quantity of mixed waste residue in raw meal firing stage+quantity of mixed waste residue in clinker grinding stage) ÷ (quantity of raw meal+quantity of mixed waste residue in raw meal firing and clinker grinding stage+quantity of other materials) × 100%
2. For enterprises that produce cement products by grinding the purchased clinker, the formula for calculating the proportion of mixed waste residue is:
Proportion of mixed waste residue = quantity of mixed waste residue during clinker grinding ÷ (clinker quantity+quantity of mixed waste residue during clinker grinding+quantity of other materials) × 100%.
Four, the sales of the following self-produced goods to achieve the value-added tax policy of 50% on demand:
(1) Coating nitrocellulose powder produced with retired military propellant as raw material. The proportion of retired military propellant in raw materials is not less than 90%.
(2) By-products from desulfurization of flue gas and high-sulfur natural gas produced by coal-fired power plants and various industrial enterprises. By-products refer to gypsum (whose content of calcium sulfate dihydrate is not less than 85%), sulfuric acid (whose concentration is not less than 15%), ammonium sulfate (whose total nitrogen content is not less than 18%) and sulfur.
(3) Steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas produced from waste distiller's grains and bottom pot water. The proportion of waste distiller's grains and bottom pot water in production raw materials is not less than 80%.
(4) Electricity and heat produced by using coal gangue, coal slime, stone coal and oil shale as fuels. The proportion of coal gangue, coal slime, stone coal and oil shale in power generation fuel is not less than 60%.
(5) Electricity produced by wind power.
(six) some new wall materials products. The specific scope shall be implemented according to Annex 1 Catalogue of New Wall Materials with VAT Preferential Policies of this Notice.
Five, the sales of self-produced comprehensive utilization of biodiesel to implement the VAT refund policy.
Comprehensive utilization of biodiesel refers to diesel oil produced from waste animal oil and vegetable oil. The amount of waste animal oil and vegetable oil accounts for not less than 70% of the production raw materials.
Six, the clay solid bricks and tiles produced by the general taxpayer of value-added tax shall be levied at the applicable tax rate, and the value-added tax shall not be levied by simple means. From July 1 2008, cement (including cement clinker) produced by shaft kiln process shall not enjoy the VAT refund policy stipulated in this notice.
Seven, taxpayers who apply to enjoy the preferential policies of value-added tax for products of comprehensive utilization of resources as stipulated in Articles 1, 3, 4, 1-4 and 5 of this Notice shall apply for and obtain the Comprehensive Utilization of Resources in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of the National Development and Reform Commission on Printing and Distributing the Administrative Measures for the Recognition of Comprehensive Utilization of Resources Encouraged by the State (No.[2006] 1864).
Eight, the value-added tax exemption and refund policy stipulated in this notice shall be handled by the tax authorities, and the value-added tax refund policy shall be handled by the local financial Ombudsman offices of the Ministry of Finance and the relevant financial organs respectively in accordance with the existing relevant regulations.
Nine, the term "waste residue" as mentioned in this notice refers to mining and mineral processing waste residue, smelting waste residue, chemical waste residue and other waste residue. The specific scope of waste residue shall be implemented according to Annex 2 "Catalogue of Waste Residues with Preferential VAT Policies".
The mixing proportion of waste residue and the proportion of raw materials used in the production of raw materials mentioned in this notice shall be calculated by weight, not by volume.
X. The policies stipulated in Articles 1 and 2 of this Notice shall be implemented as of 1 month 1 day, 2009, and the policies stipulated in Articles 3 to 5 shall be implemented as of July 1 day, 2008. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Value-added Tax from Some Resource Products (Caishuizi [1995] No.44), Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing to Implement Preferential Policies for Value-added Tax on Some Resource Comprehensive Utilization Products (Caishuizi [1996] No.20), Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Value-added Tax Policy for Comprehensive Utilization of Some Resources and Other Products (Caishui [200 1] 198), Supplementary Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Value-added Tax Policy for Comprehensive Utilization of Some Resources (Caishui [2004] No.25) and Reply of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax for Building Materials (Guoshuihan [2004] 1 15 1), "State Taxation Administration of The People's Republic of China's reply on the policy of enjoying value-added tax for cement clinker produced by waste residue" (Guoshuihan [2003] 1 164) and "State Taxation Administration of The People's Republic of China's reply on the calculation method of waste residue ratio in cement produced by enterprises using waste residue". The Notice of State Taxation Administration of The People's Republic of China on Defining the Scope of Resources Comprehensive Utilization of Building Materials Products and Waste Residues (Guo Shui Han [2007] No.446) and the Reply of State Taxation Administration of The People's Republic of China on the Production of Silver Value-added Tax from Waste Liquid (Residue) (Guo Shui Han [2008]1KLOC-0/6) shall be abolished accordingly.
Attachment: 1. Catalogue of new wall materials enjoying VAT preferential policies.
2. Catalogue of waste residue enjoying preferential VAT policies
Ministry of Finance State Taxation Administration of The People's Republic of China
Press release issued on 9 December 2008
The second one was promulgated by the National Development and Reform Commission on July 4th, 2005. Attached:
All provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, sub-provincial capital cities, Xinjiang Production and Construction Corps Development and Reform Commission, and Price Bureau:
In order to promote the healthy development of wind power industry, speed up the localization of wind power equipment manufacturing, continuously improve China's wind power planning, design, management and equipment manufacturing capabilities, and gradually establish China's wind power technology system to better meet the needs of China's large-scale wind power development, the relevant requirements for wind power project construction management are hereby notified as follows:
1. Wind energy resources are important energy resources. All provinces (autonomous regions and municipalities) shall, in accordance with the principle of rational development and effective utilization of wind energy resources, and in combination with the characteristics of energy resources and economic and social development, formulate the development plan of wind power in their own provinces (autonomous regions and municipalities), and clarify the development objectives, wind farm sites and relevant requirements, so as to guide the construction and management of wind power and promote the healthy and orderly development of wind power.
Two, according to the relevant provisions of the "decision of the State Council on the reform of investment system" (Guo Fa [2004] No.20), the wind power projects with a total installed capacity of 50,000 kilowatts and above are approved by our commission, and the rest are approved by the development and reform commissions of the provinces (autonomous regions and municipalities). The relevant approval procedures and conditions shall be implemented in accordance with the Interim Measures for the Approval of Enterprise Investment Projects (OrderNo. 19 of the National Development and Reform Commission of the People's Republic of China).
Three, the approval of wind farm construction should be based on the wind power development plan, the main contents of the approval are the scale of wind farm, site conditions and the localization rate of wind power equipment. The scale of wind farm construction should be coordinated with the power system, wind energy resources and other related conditions; The wind farm site is relatively close to the power grid and easy to send out; The localization rate of wind power equipment should reach more than 70%. Wind farms that do not meet the requirements of localization rate of equipment are not allowed to be built, and the customs of imported equipment should pay taxes according to regulations.
Four, the on-grid electricity price of wind farms is determined by the competent price department of the State Council according to the actual situation in various places, according to the principle of cost plus income, and announced to the public. The electricity price of the wind power concession construction project shall be determined through bidding, but it shall not be higher than the on-grid electricity price level stipulated by the competent price department of the State Council.
The development and reform commissions and price bureaus of all provinces (autonomous regions and municipalities) are requested to do a good job in the management and supervision of wind power construction according to the above requirements, strengthen the planning and preliminary work of wind power construction, attach great importance to the localization of wind power equipment manufacturing, organically combine wind power construction, industry, market cultivation and personnel training, strive to reduce the cost of wind power construction, improve the operation and management level of wind power, enhance the market competitiveness of wind power, and promote the faster and better development of China's wind power industry.
National Development and Reform Commission (NDRC)
Press release issued on 4 July 2005