On June 26, the Ministry of Finance and the State Administration of Taxation issued the Catalogue of VAT Concessions for Comprehensive Utilization of Resources and Labor Services. As of July 1, 2015, the comprehensive utilization of resources such as gas power generation will enjoy the VAT preferential policy. The "Notice" clarifies that coalbed methane (coal mine gas) produced during coal mining will generate electricity, and if the product is burned more than 95%, it can enjoy a 100% refund policy.
Coal gangue, coal slime, stone coal power generation, heat, and coal gangue accounted for more than 30% of the raw materials, product fuel contains more than 60%, taxpayers meet the "Fire Power Plant Air Pollutant Emission Standards" (GB13223-2011) and the country The technical requirements stipulated by the Development and Reform Commission, the Ministry of Environmental Protection, and the Ministry of Industry and Information Technology's “Clean Production Evaluation Index System for Electric Power (Coal-fired Power Generation Enterprises) Industry” can enjoy a 50% refund policy for VAT.
Garbage and biogas generated by waste fermentation generate electricity and heat, and the product fuel contains more than 80%. The taxpayer complies with the “Fire Power Plant Air Pollutant Emission Standard” (GB13223-2011) or “Household Waste Incineration Control Standard” (GB18485-2014) The prescribed technical requirements are eligible for a 100% refund policy for VAT.
The waste heat generated during the industrial process, the residual pressure power generation, the heat, and 100% of the product fuel is the resource, and enjoy the 100% refund policy of VAT.
The "Notice" pointed out that taxpayers who sell self-produced resources for comprehensive utilization of products and provide comprehensive utilization of resources for services can enjoy the VAT refund policy. When a taxpayer engages in the comprehensive utilization of resources listed in the Catalogue, the applicant shall enjoy the following conditions when applying for the VAT refundable policy specified in the notice.
First, it is a general taxpayer of VAT. Second, the sale of comprehensive utilization of products and services is not a prohibited or restricted item in the National Development and Reform Commission's Catalogue of Guidance on Industrial Structure Adjustment. The third is to sell comprehensive utilization of products and services, not belonging to the “high pollution, high environmental risk” products or heavy pollution processes in the “Environmental Protection Comprehensive List” of the Ministry of Environmental Protection. Fourth, the comprehensive utilization of resources, belonging to the hazardous waste listed in the National Hazardous Waste List of the Ministry of Environmental Protection, shall obtain a hazardous waste business license issued by the provincial and above environmental protection departments, and the scope of the licensed business includes the hazardous waste. use. Fifth, the tax credit rating does not belong to the C or D level assessed by the tax authorities.
The notice emphasizes that taxpayers who have already enjoyed the VAT refund policy are subject to penalties for violations of laws and regulations on taxation and environmental protection (warning or a single fine of less than 10,000 yuan). Within 36 months from the month, you will not be entitled to the VAT refund policy.