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2006年8月,财政部和税务总局联合颁发财税【2006】102号文件,规定对纳税人以“三剩物”和“次小薪材”为原料生产加工的综合利用产品继续实行增值税即征即退政策,该项政策执行至2008年12月31日。此项政策能否继续实施、内容如何调整等问题,对于众多涉林企业的生存,人造板行业的健康发展,以及现代林业的建设进程等方面都起着至关重要的作用。2008年,中国林业产业协会就此问题多次召开涉林企业税费优惠政策座谈会和开展相关问题的调研活动。大亚科技集团有限公司等多家人造板企业强烈呼吁以“三剩物”和“次小薪材”为原料生产加工的综合利用产品增值税即征即退政策能够无限期延续。
In August 2006, the Ministry of Finance and the State Administration of Taxation jointly issued Cai Shui [2006] No. 102 Document, which stipulated that the taxpayers should continue to use and use the comprehensive utilization products with raw materials of “three remnants” and “minor fuelwoods” as raw materials Implementation of value-added tax refund policy is immediate, the implementation of the policy until December 31, 2008. The continuation of this policy, how to adjust the content and other issues, the survival of many forest-related businesses, the healthy development of wood-based panel industry, as well as the construction process of modern forestry plays a crucial role. In 2008, China Forestry Industry Association held a number of symposiums on tax preferential policies for forestry enterprises on this issue and research activities on related issues. Daya Technology Group Co., Ltd. and many other wood-based panel companies strongly called for “three remnants of ” and “sub-small sapwood ” for the production and processing of comprehensive utilization of raw materials, value-added tax refund policy can be indefinitely extended .