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国税函[2009]185号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为贯彻落实资源综合利用的企业所得税优惠政策,现就有关管理问题通知如下:一、本通知所称资源综合利用企业所得税优惠,是指企业自2008年1月1日起以《资源综合利用企业所得税优惠目录(2008年版)》(以下简称《目录》)规定的资源作为主要原材料,生产国家非限制和非禁止并符合国家及行业相关标准的产品取得的收入,减按90%计入企业当年收入总额。
State Administration of Taxation and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2009] No.185 Notice on Relevant Management Issues In order to implement the preferential corporate income tax policies for the comprehensive utilization of resources, the following is hereby notified: The Comprehensive Utilization of Resources Comprehensive utilization of enterprise income tax preferential treatment means that the enterprise shall, starting from January 1, 2008, take the resources stipulated in the Preferential Catalog of Enterprise Income Taxes for Comprehensive Utilization of Resources (2008 Edition) (hereinafter referred to as the “Catalog”) as the main raw materials and the production countries shall not limit And non-banned and in line with national and industry-related standards of product revenue, less 90% included in the total income of the enterprise year.