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财政部、国家税务总局财税字(1995)44号文件规定:“对企业生产和原料中掺有不少于30％的煤矸石、石煤、粉煤灰、烧煤锅炉的炉底渣(不包括炉底水渣)的建材产品(包括以其他渣为原料生产的建材产品)免征增值税。”此项优惠政策现继续执行,目的是扶持建材企业更好地利用废弃资源发展生产,提高经济效益。它也是一项时间性和政策性很强的税收优惠。税务部门应加强废弃资源综合利用企业减免税的检查。 所谓掺合比例,是指以粉煤灰、煤矸石、磷石膏、流铁矿渣等废弃资源的耗用数量(或体积)占原料投入总耗用数量(或体积)的比例。也就是说,税法对废弃资源综合利用产品免征
Ministry of Finance and State Administration of Taxation, Cai Shui Zi (1995) Document No. 44 stipulates: “For the production of raw materials and enterprises with not less than 30% mixed gangue, stone coal, fly ash, coal-fired boiler bottom slag (not Including bottom slag) building materials (including other building materials as raw materials) are exempt from VAT. ”The preferential policy is continuing to support building materials enterprises to make better use of abandoned resources to develop production and improve Economic benefits. It is also a tax incentive that is both time and policy intensive. Tax authorities should step up inspections of the tax concession and exemption for comprehensive utilization of resources. The so-called blending ratio refers to the ratio of the amount (or volume) consumed of waste resources such as fly ash, coal gangue, phosphogypsum and iron ore slag to the total consumption (or volume) of raw materials. In other words, tax law on the comprehensive utilization of waste resources exempt products