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6月12日,财政部、税务总局联合下发了“关于印发《资源综合利用产品和劳务增值税优惠目录》的通知”(财税〔2015〕78号),明确了整合和调整后的资源综合利用产品和劳务增值税优惠政策,其中包括胶粉、翻新轮胎、再生橡胶等废橡胶综合利用产品。该通知自7月1日起执行。通知规定,纳税人销售自产的资源综合利用产品和提供资源综合利用劳务,可享受增值税即征即退政策,其中销售胶粉、翻新轮胎、再生橡胶等综合利用产品和劳
On June 12, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on Printing and Distributing the Catalog of Preferential Value-added Taxes on Products and Services for Comprehensive Utilization of Resources (Cai Shui [2015] No. 78), which clarified the consolidated and adjusted Comprehensive utilization of resources and labor services, value-added tax incentives, including rubber powder, retread tires, recycled rubber and other waste comprehensive utilization of rubber products. The notice is effective from July 1. The circular stipulates that taxpayers selling self-produced resources for comprehensive utilization of products and resources to provide comprehensive utilization of labor services may enjoy the VAT refund policy, which sells rubber powder, retread tires, recycled rubber and other comprehensive utilization of products and labor