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The entanglement of garbage removal: value-added tax service or business tax service
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting and Perfecting the Value-added Tax Policy of Products and Services for Comprehensive Utilization of Resources (Cai Shui [201]115);

Two, the garbage treatment, sludge treatment and disposal services are exempt from value-added tax. Garbage disposal refers to the business of reducing, recycling and harmless disposal of garbage by means of landfill, incineration, comprehensive treatment and recycling; Sludge treatment and disposal refers to the business of stabilizing, reducing and harmless treatment and disposal of sludge produced after sewage treatment.

According to the above regulations, garbage removal is a value-added tax-free service from 20 11August1day.