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目前在资源综合利用企业中,出现一种怪现象。一些享受免税政策的资源利用企业向税务机关提出,宁可开具专用发票交税,也不愿享受免税政策。是什么原因导致这一现象的发生?资源综合利用企业的免税政策是否真正有利于企业?带着这些问题,笔者对多户资源综合利用企业进行调查。 依据财税字[1995]44号文,对企业生产的原料中掺有不少于30％的煤矸石、石煤、粉煤灰、烧煤锅炉的炉底渣的建材产品免征增值税。政策还规定,为生产和销售免税货物而购进的进项税额不得抵扣,销售货物不得开具专用发票,也不计提销项税(以下简称“三不”政策)。
Currently in the comprehensive utilization of resources enterprises, there is a strange phenomenon. Some enterprises that enjoy the tax-free policy of utilizing resources submit their proposals to the tax authorities, preferring to issue special invoices to pay taxes and are also unwilling to enjoy tax-free policies. What led to this phenomenon? The comprehensive utilization of resources tax-free enterprise is really conducive to business? With these issues, the author of comprehensive utilization of multi-family resources to conduct a survey. According to Cai Shui Zi [1995] No. 44, value added tax is exempted for building material products containing not less than 30% of gangue, stone coal, fly ash and bottom slag of coal-fired boilers produced by enterprises. The policy also stipulates that input tax purchased for the production and sale of duty-free goods shall not be deductible, special invoices may not be issued for sales of goods, and output tax should also be excluded (hereinafter referred to as the “three noes” policy).