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从一九九五年一月一日起国家对企业生产的原料中掺兑不少于百分之三十的煤矸石、石煤、粉煤灰、烧煤锅炉底渣及其他煤渣(不包括高炉水渣)的建材产品,免征增值税.此规定执行以来,对节约能源,鼓励废物利用,支持建材企业发展起了重要作用.但是,由于目前我们在对资源综合利用企业的管理中措施不够完善,以致造成个别纳税人提供的资料不实,无法核定其具体掺兑比例,给国家造成了不应有的损失.前一阶段我们组织力量对有关的资源综合利用企业进行了认真细致的调查.现将调查中发现的问题及改进意见提供于后,与大系共商榷.
Starting from January 1, 1995, the state shall incorporate not less than 30% of gangue, stone coal, fly ash, coal-fired boiler bottoms and other cinder into raw materials (excluding Blast furnace slag) building materials, free of VAT. Since the implementation of this rule, energy conservation, encourage waste utilization, support the development of building materials enterprises has played an important role.But, at present we are in the comprehensive management of resources utilization measures Not perfect enough, resulting in the information provided by individual taxpayers false, can not be approved of the specific proportion of blending, to the country caused undue losses in the previous stage we organize forces on the comprehensive utilization of resources companies conducted a careful and meticulous Survey. Now found in the survey questions and suggestions for improvement, with the Grand Department for discussion.