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环保是未来经济发展必须考虑的问题,现在资源综合利用企业的发展正是顺应了这一趋势,国家颁布了相关的税收优惠政策以对此给与支持。本文以相关法律法规为基础,探讨了热电厂生产的资源综合利用产品减免税的实务操作问题,并且根据资源综合利用企业在减免税过程中有可能产生的风险提出了防范建议。
Environmental protection is the future economic development must be considered, and now the development of comprehensive utilization of resources enterprises is in line with this trend, the state promulgated the relevant tax incentives to support it. Based on the relevant laws and regulations, this paper discusses the practical operation of tax deduction and exemption for resources comprehensive utilization products produced by thermal power plant, and puts forward some precautionary measures according to the risks that enterprises in comprehensive utilization of resources may have during tax deduction and exemption.