Environmental protection is not important? The enterprise was fined 30, 000 for environmental problems but repaid 14 million VAT

SMM News: listed company Wan Bangda (300055) issued a notice saying that Jilin solid waste disposal Co., Ltd., a wholly owned subsidiary of Beijing Wanbang Da Environmental Protection Technology Co., Ltd. (referred to as "Jilin solid waste"), was fined 30, 000 yuan for violating the environmental protection policy, but therefore could not enjoy the VAT rebate policy and had to pay 14 million and 2.25 million late fees. At the same time, no VAT can be levied and refunded within 36 months.

Annex: law of the people's Republic of China on Environmental impact Assessment

Article 31 if a construction entity fails to submit and approve the environmental impact report and report form of a construction project in accordance with the law, or fails to apply for re-examination and approval of the environmental impact statement or report form in accordance with the provisions of Article 24 of this Law, if it starts construction without authorization, the competent administrative department of environmental protection at or above the county level shall order it to stop the construction, according to the illegal circumstances and harmful consequences, To impose a fine of not less than 1% and not more than 5% of the total investment in the construction project, and may order it to be restored to its original state; The persons in charge and other persons directly responsible for the construction unit shall be given administrative sanctions in accordance with the law.

If a construction unit starts construction without approval or without the re-examination and approval of the original examination and approval department, the construction unit shall be punished and punished in accordance with the provisions of the preceding paragraph. (Jilin Company relates to this section)

If a construction unit fails to record the environmental impact registration form of a construction project in accordance with the law, it shall be ordered by the competent administrative department of environmental protection at or above the county level to put on record and impose a fine of not more than 50,000 yuan. If a construction entity of an marine engineering construction project commits any of the illegal acts listed in this Article, it shall be punished in accordance with the provisions of the Marine Environment Protection Law of the people's Republic of China.

Attached: circular of the Ministry of Finance and the State Administration of Taxation on issuing the preferential catalogue of value-added tax on products and Services for Comprehensive Utilization of Resources (Finance and Taxation [2015] No. 78)

All provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State Plan, the State Taxation Bureau, and the Finance Bureau of the Xinjiang production and Construction Corps: in order to implement the spirit of the State Council, we will further promote the comprehensive utilization of resources and energy conservation and emission reduction, standardize and optimize the value-added tax policy, and decide to integrate and adjust the preferential policies for value-added tax on products and services for the comprehensive utilization of resources. The relevant policies are as follows: first, taxpayers can enjoy the value-added tax policy of comprehensively utilizing products and providing comprehensive utilization of resources (hereinafter referred to as the sale of comprehensive utilization products and services). The names of resources, products and services for comprehensive utilization, technical standards and related conditions, and the proportion of tax rebates shall be implemented in accordance with the relevant provisions of the preferential catalogue for value-added tax on products and Services for Comprehensive Utilization of Resources (hereinafter referred to as the catalogue) attached to this Circular. 2. When taxpayers are engaged in the comprehensive utilization of resources listed in the catalogue, when they apply to enjoy the VAT policy stipulated in this Circular, they shall at the same time meet the following conditions: (1) they belong to the general VAT taxpayers. (2) the sale of comprehensive utilization of products and services does not belong to the prohibited or restricted items in the Industrial structure Adjustment guidance catalogue of the National Development and Reform Commission. (3) the sale of comprehensive utilization of products and services does not belong to the "high pollution, high environmental risk" products or heavy pollution processes in the Comprehensive list of Environmental Protection of the Ministry of Environmental Protection. (4) if the resources for comprehensive utilization belong to the hazardous waste listed in the National Hazardous waste list of the Ministry of Environmental Protection, the license for the Operation of Hazardous waste issued by the environmental protection department at or above the provincial level shall be obtained, and the permitted scope of operation shall include the utilization of the hazardous waste. (5) the tax credit rating does not belong to Grade C or D assessed by the tax authorities. When handling tax refund matters, taxpayers shall provide the competent tax authorities with written declaration materials that meet the above-mentioned conditions stipulated in this Article and the technical standards and related conditions stipulated in the catalogue. If no written declaration materials are provided or false materials are issued, the tax authorities shall not grant tax rebates. 3. Taxpayers who have enjoyed the policy of immediate refund of VAT stipulated in this Circular shall no longer enjoy the policy of immediate refund of VAT stipulated in this Circular as of the following month when they do not meet the conditions specified in Article 2 of this Circular and the technical standards and related conditions stipulated in the Catalog. (3) taxpayers who have enjoyed the policy of immediate refund of VAT stipulated in this Circular shall no longer enjoy the policy of immediate refund of VAT stipulated in this Circular. 4. Taxpayers who have already enjoyed the policy of immediate collection and refund of value-added tax stipulated in this Circular shall not enjoy the policy of immediate refund of value-added tax stipulated in this Circular if they are punished for violating the laws and regulations on tax and environmental protection (except for a warning or a fine of not more than 10,000 yuan at a single time). Within 36 months from the month after the penalty decision is issued, no taxpayer shall enjoy the policy of immediate refund of value added tax as stipulated in this Circular. 5. Taxpayers shall separately account for the sales volume and taxable amount of the comprehensive utilization of products and services for which the value-added tax policy is applicable. If it has not been accounted for separately, it shall not enjoy the policy of immediate collection and refund of value-added tax stipulated in this Circular. 6. The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State Plan shall, before the end of February of each year, publish on their websites all taxpayers in their respective regions who enjoy the VAT and refund policy stipulated in this Circular in the previous year, according to the following items: the name of the taxpayer, the identification number of the taxpayer, the name and quantity of resources to be comprehensively utilized, and the name of the products and services to be comprehensively utilized.

This Circular shall enter into force as of July 1, 2015. Circular of the State Administration of Taxation of the Ministry of Finance on the Policy of value-added tax on Comprehensive Utilization of Resources and other products (Finance and Taxation [2008] No. 156), Circular of the State Administration of Taxation of the Ministry of Finance on the Comprehensive Utilization of Resources and the Supplementary Policy of value-added tax on other products (Finance and Taxation [2009] No. 163), The Circular of the State Administration of Taxation of the Ministry of Finance on adjusting and perfecting the Policy of Comprehensive Utilization of Resources and Labor value-added tax (Finance and Taxation [2011] No. 115) and the Circular of the State Administration of Taxation of the Ministry of Finance on the implementation of Pollutant discharge Standards by taxpayers enjoying the preferential Policy of value-added tax on Comprehensive Utilization of Resources (Finance and Taxation [2013] No. 23) shall be annulled at the same time. Before the abrogation of the above-mentioned documents, taxpayers are unable to handle the relevant matters of refund (exemption) tax due to the cancellation of the Identification Certificate for Comprehensive Utilization of Resources by the competent department, or because the environmental protection department no longer issues certification documents for environmental protection verification, may not take the Identification Certificate for Comprehensive Utilization of Resources or the certification document for environmental protection verification as a condition for enjoying the preferential tax policies and continue to enjoy the preferential policies stipulated in the above-mentioned documents.