The State Administration of Taxation issued a notice on perfecting the value-added tax policy for the comprehensive utilization of resources.

Announcement of the State Administration of Taxation of the Ministry of Finance on perfecting the value-added tax policy for the comprehensive utilization of resources

Notice of the State Administration of Taxation No. 40 of 2021

In order to promote the sustained and healthy development of the comprehensive utilization of resources industry, the relevant value-added tax policy is hereby announced as follows:

I. the general VAT taxpayers engaged in the recovery of renewable resources may choose to apply the simple tax calculation method to calculate and pay VAT according to 3% of the rate of levy, or apply the general tax method to calculate and pay VAT.

(1) the term "renewable resources" as mentioned in this announcement refers to all kinds of wastes generated in the process of social production and consumption, which have lost all or part of their original use value and can regain their use value after recovery and processing. Among them, the processing is limited to cleaning, selection, crushing, cutting, disassembly, packaging and other simple processing to change the physical properties of renewable resources, such as density, humidity, length, thickness, soft and hard and so on.

(2) taxpayers who choose to apply a simple method of taxation shall meet one of the following conditions:

1. Taxpayers engaged in hazardous waste collection shall comply with the requirements of the State measures for the Administration of Hazardous waste Operation licenses and obtain a hazardous waste operation license.

two。 Taxpayers engaged in the recovery of scrapped motor vehicles shall comply with the requirements of the measures for the recovery and disassembly of scrapped motor vehicles issued by the competent department of commerce of the state, and obtain the qualification certificate of scrapped motor vehicle recycling and disassembly enterprises.

3. In addition to hazardous waste and scrapped motor vehicles, taxpayers for the recovery of other renewable resources shall comply with the requirements of the measures for the management of recycling of renewable resources issued by the competent department of commerce of the state, register the market entities, and complete the record of the operators of recycling of renewable resources in the commercial department.

(3) if the finance and competent departments at all levels and their staff illegally give financial returns or rewards to taxpayers engaged in the business of recycling renewable resources, they shall be investigated for corresponding responsibilities according to law.

2. VAT shall not be levied on the recovery and sale of renewable resources provided by taxpayers, except that the employees employed by taxpayers are not subject to value-added tax for the recovery of renewable resources provided by their own units or employers, the business of recovery and sale of renewable resources by taxpayers shall be exempted in accordance with the relevant provisions.

3. VAT general taxpayers who sell products of comprehensive utilization of resources produced by themselves and provide services for comprehensive utilization of resources (hereinafter referred to as sales of products and services of comprehensive utilization) may enjoy the policy of collection and refund of value-added tax.

(1) the names of resources, products and services of comprehensive utilization, technical standards and related conditions, and the proportion of tax rebates shall be implemented in accordance with the relevant provisions of the catalogue of value-added tax preference for products and services of comprehensive utilization of resources (2022 edition) (hereinafter referred to as "catalogue") attached to this announcement.

(2) when taxpayers are engaged in the comprehensive utilization of resources listed in the catalogue, their applications for value-added tax collection and refund as stipulated in this announcement shall meet the following conditions at the same time:

1. For renewable resources purchased in China, taxpayers shall obtain VAT invoices from the seller in accordance with the regulations; where the tax exemption policy is applicable, VAT invoices shall be obtained from the seller in accordance with the provisions. If the seller is a unit that is unable to apply for invoices according to law or a natural person engaged in small and sporadic business, it shall obtain the receipt vouchers issued by the seller and the internal vouchers of the purchaser, or the invoices issued by the tax authorities. The term "small and sporadic business" as mentioned in this paragraph refers to the business in which the sales of taxable items operated by natural persons do not exceed the value-added tax threshold.

For renewable resources purchased from abroad, taxpayers shall, in accordance with the relevant provisions, obtain a special payment form for import value-added tax by the customs, or obtain receipt vouchers and relevant tax payment vouchers in the nature of invoices from the seller.

If the taxpayer should obtain the above-mentioned invoices or vouchers but fail to do so, the sales income of the products corresponding to that part of the renewable resources shall not be subject to the provisions of this announcement on immediate collection and refund.

The sales revenue stipulated in this announcement shall not apply = the sales income of the current sale of comprehensive utilization products and services x (the cost of purchasing renewable resources that the taxpayer should obtain invoices or certificates but not / the total cost of purchasing renewable resources in the current period).

The taxpayer shall calculate the tax rebate amount that can be applied for after excluding the sales income which is not applicable to the policy of immediate refund from the current sales income of comprehensive utilization products and labor services:

The amount of tax refund that can be applied for = [(sales income from the sale of comprehensive utilization products and services in the current period-the sales income stipulated in the immediate collection and refund shall not apply) x the applicable tax rate-the input tax amount of the immediate collection and refund in the current period] × the corresponding tax rebate ratio.

Tax authorities at all levels shall strengthen the relevant management of invoice issuance, and taxpayers shall issue and obtain invoices in a timely manner in accordance with the relevant provisions.

two。 Taxpayers shall set up an account for the purchase of renewable resources and keep them for reference. The contents of the account include: the name of the supplier of renewable resources or the name and ID number of the individual, the name, quantity, price, settlement method of renewable resources, whether to obtain VAT invoices or vouchers in line with the regulations, and so on. If the taxpayer's existing account books and systems can include the above contents, there is no need to establish separate accounts.

3. The sale of comprehensively utilized products and services does not belong to the elimination or restriction projects in the Industrial structure Adjustment guidance Catalog of the Development and Reform Commission.

4. The sale of comprehensive utilization products and services does not belong to the "high pollution, high environmental risk" products or heavy pollution processes in the Environmental Protection Comprehensive list of the Ministry of Ecology and Environment. "High pollution and high environmental risk" products refer to those whose characteristics are marked as "GHW/GHF" in the Comprehensive list of Environmental Protection, except that the comprehensive utilization of resources produced and sold by taxpayers meet the technologies and conditions stipulated in the exception clause of "GHW/GHF".

5. If the resources of comprehensive utilization belong to the hazardous wastes listed in the National Hazardous waste list of the Ministry of Ecology and Environment, the Hazardous waste Management license issued by the ecological and environmental department at the provincial or municipal level shall be obtained, and the permitted business scope includes the utilization of the hazardous waste.

6. The tax credit level is not C or D.

7. When a taxpayer applies for the immediate collection and refund policy stipulated in this announcement, the following circumstances shall not occur six months before the period to which the tax refund belongs (including the current period):

(1) be subject to administrative punishment for violating laws and regulations on ecological and environmental protection (except warning, notification of criticism, or a fine of not more than 100000 yuan at a single time, confiscation of illegal income, confiscation of illegal property; less than 100000 yuan at a time, including the principal amount, the same below).

(2) being punished by the tax authorities for violating tax laws and regulations (except for a fine of not more than 100000 yuan at a single time), or fraudulently obtaining export tax rebates or falsely issuing invoices.

When handling tax refund matters, taxpayers shall provide the competent tax authorities with a written statement that they meet the above-mentioned conditions stipulated in this Article and the technical standards and relevant conditions stipulated in the catalogue, and truthfully indicate in the written statement that they have not obtained invoices or relevant certificates and accepted environmental protection and tax penalties. If no written declaration is provided, the tax authorities shall not give a tax refund.

(3) taxpayers who have enjoyed the policy of collection and refund of value-added tax stipulated in this announcement shall no longer enjoy the policy of collection and refund of value-added tax stipulated in this announcement from the current month when they do not meet the conditions stipulated in part (2) of this announcement and the technical standards and relevant conditions stipulated in the catalogue.

(4) taxpayers who have enjoyed the policy of collection and refund of VAT stipulated in this announcement shall not enjoy the policy of levy and refund of VAT stipulated in this announcement within 6 months after enjoying the policy of levy and refund of VAT. If a taxpayer occurs more than twice within 12 consecutive months as stipulated in point 7 of part 2 of the third part of this announcement, it shall not enjoy the policy of immediate collection and refund of VAT stipulated in this announcement within 36 months from the month in which the second penalty decision is made. If the relevant penalty decision is revoked, changed or confirmed to be illegal or invalid according to law, the taxpayer who meets the requirements may reapply for tax refund.

(5) the tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed on the State plan shall, on their websites before the end of March of each year, all taxpayers in the region who enjoy the policy of immediate refund or exemption of value-added tax in the previous year, it shall be publicized according to the following items: the name of the taxpayer, the identification number of the taxpayer, the name of resources for comprehensive utilization, and the name of products and labor services for comprehensive utilization. The tax authorities of each province, autonomous region, municipality directly under the Central Government and cities separately listed on the State plan shall, before publicizing the taxpayers in their respective areas who enjoy the policy of immediate refund or exemption of value-added tax stipulated in this announcement, in conjunction with the local ecological and environmental departments, verify that taxpayers are subject to environmental protection penalties again.

4. Taxpayers engaged in the "catalogue" 2.15 "sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant infiltration (filtrate) and other projects, 5.1" garbage treatment, sludge treatment and disposal services ", 5.2" sewage treatment services "may apply the policy of levying and refund of value-added tax as stipulated in the" three "of this announcement, or may choose to apply the policy of exemption from value-added tax; Once selected, it shall not be changed within 36 months. Taxpayers who choose to apply the tax exemption policy shall meet the relevant provisions of the "three" of this announcement as well as the technical standards and relevant conditions stipulated in the catalogue, and the relevant materials shall be kept for reference.

5. If the amount of tax refund in a single period exceeds 5 million yuan in accordance with the provisions of this announcement, the competent tax authority shall, within 30 working days after the completion of the tax refund, send the tax refund data to the financial department at the same level for review, after the financial department has reviewed step by step, the provincial financial department shall send it to the local supervision bureau of the Ministry of Finance for final review opinions. The review shall be completed within 3 months after the tax refund, and the specific review procedures shall be formulated by the local supervision bureau of the Ministry of Finance in conjunction with the provincial finance and taxation departments.

6. Taxpayers for the recovery and utilization of renewable resources shall fulfill their tax obligations in accordance with the law. Tax authorities at all levels should strengthen the management of tax returns, invoices, collection and refund, so as to ensure that taxpayers handle relevant tax matters in a timely manner in accordance with the relevant provisions.

7. This announcement shall enter into force as of March 1, 2022. Circular of the Ministry of Finance of 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), notice of the State Administration of Taxation of the Ministry of Finance on value-added tax Policy for Comprehensive Utilization of Resources (announcement No. 90 of 2019 of the State Administration of Taxation of the Ministry of Finance) annulled at the same time except "Technical Standards and related conditions", The relevant provisions of the Technical Standards and related conditions may continue to be implemented until December 31, 2022. The national standards and industry standards applicable to the projects of comprehensive utilization of resources listed in the catalogue, if updated or replaced in the course of implementation, shall be implemented uniformly in accordance with the new national standards and industry standards.

Matters that have not been dealt with before shall be carried out in accordance with the provisions of this announcement. The matters that have been dealt with will not be adjusted if the implementation is completed; if the taxpayer has ceased to enjoy the policy for more than 6 months by environmental protection or tax penalties, but has not yet been implemented, from the month of the implementation of this announcement, you can re-apply for the policy of enjoying the policy of immediate return. If the taxpayer has been punished by environmental protection and tax for less than 6 months, the taxpayer may re-apply for the policy from the next month after the expiration of the 6-month period.

It is hereby announced.

Attachment: VAT preferential catalogue of products and services for comprehensive utilization of resources (2022 edition)

Ministry of Finance and General Administration of Taxation

December 30, 2021