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2015年6月12日财政部国家税务总局发布关于印发《资源综合利用产品和劳务增值税优惠目录》的通知(财税〔2015〕78号)(以下简称“78号文”),决定对资源综合利用产品和劳务增值税优惠政策进行整合和调整,污水处理劳务收入由原政策规定享受增值税全免的政策,变更为符合条件可享受增值税70%即征即退优惠,新政策从2015年7月1日起施行。新政策在环保行业引起强烈反响,行业内众说纷纭。如何准确评估新政策对污水处理
June 12, 2015 The State Administration of Taxation of the Ministry of Finance of the People’s Republic of China promulgated the Circular (Cai Shui [2015] No.78) (the “Circular 78”) on the issuance of the “Catalog of Value-added Tax on Comprehensive Utilization of Resources and Labor Services” Comprehensive utilization of resources and labor services, value-added tax preferential policies for the integration and adjustment of sewage treatment services income from the original policy to enjoy the full exemption of value-added tax policy, eligible to enjoy the VAT 70% levy rebate, the new policy from July 1, 2015 shall come into force. The new policy aroused strong repercussions in the environmental protection industry. There are many different opinions in the industry. How to accurately evaluate the new policy on sewage treatment