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根据财政部、国家税务总局关于印发《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)(以下简称“《通知》”)的规定,自2015年7月1日起,对销售自产的资源综合利用产品,纳税人可享受增值税即征即退政策。2016年6月17日,山东华泰纸业股份有限公司(以下简称公司)收到广饶县国家税务局税务事项通知书(广国税税通[2016]11577号),公司符合《通知》中以废纸为原料生产的原纸实
According to the Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Catalog of Preferential Value-added Tax for Products and Labor Services with Comprehensive Utilization of Resources (Caishui [2015] No. 78) (hereinafter referred to as the “Notice”), since July 2015 From January 1, the comprehensive utilization of resources for the sale of self-produced products, taxpayers can enjoy the VAT refund policy. On June 17, 2016, Shandong Huatai Paper Co., Ltd. (hereinafter referred to as the Company) received the Notice of Taxation of Guangrao County State Administration of Taxation (Guangguoshengtong [2016] No. 11577) and the Company was in compliance with the “Notice” Paper as raw material production of the original paper