consumption tax
policy introduction
Since 2115, the State Administration of Taxation has generally made it clear that biodiesel produced from waste animal and vegetable oils is exempt from consumption tax.
Notice on Defining the Applicable Scope of Exemption from Consumption Tax for Production of Pure Biodiesel from Waste Animal and Vegetable Oils (Caishui [2111] No.46)
Finance Departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, State Taxation Bureau, Finance Bureau of Xinjiang Production and Construction Corps, and Ombudsman offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans:
To facilitate tax collection and management, The scope of "waste animal oil and vegetable oil" as mentioned in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Consumption Tax on Producing Pure Biodiesel from Waste Animal and Vegetable Oil (Caishui [2111] No.118) is defined as follows:
1. Animal and vegetable oils produced by catering and food processing units and families that are not allowed to be eaten. It mainly includes hogwash fat, fried waste oil, waste cooking oil and condensate oil from range hoods.
second, the refined oil and non-edible oil produced in the process of meat processing are treated with the wastes from animal slaughter and leather processing and trimming.
3. Fatty acids, glycerides and mixtures containing a small amount of impurities produced in the refining process of edible oils and fats. It mainly includes acidified oil, fatty acid, palm acidified oil, palm oil fatty acid, clay oil and deodorized distillate.
4. Oils and fats that are not up to the edible standard produced during oil processing or oil storage.
please follow this notice.
Ministry of Finance
State Taxation Administration of The People's Republic of China
June 15, 2111
Notice on Exempting Consumption Tax on Producing Pure Biodiesel from Waste Animal and Vegetable Oils (Caishui [2111] No.118)
Finance Departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, State Taxation Bureau, Finance Bureau of Xinjiang Production and Construction Corps:
The relevant policies are hereby notified as follows:
1. From October 1, 2119, pure biodiesel that meets the following conditions will be exempted from consumption tax:
(1) The proportion of waste animal oil and vegetable oil in production raw materials is not less than 71%.
(2) the pure biodiesel produced conforms to the national standard of biodiesel blended with diesel fuel (BD111).
2. the consumption tax shall be levied on biodiesel that does not meet the requirements of article 1 of this notice, or biodiesel produced by blending diesel and diesel components.
3. from October 1, 2119 until the issuance of this notice, the consumption tax paid by biodiesel production enterprises shall be refunded if it meets the tax exemption provisions in Article 1 of this notice.
State Taxation Administration of The People's Republic of China's Reply on the Collection of Consumption Tax on Biodiesel (2116) (Guo Shui Han [2116] No.1183)
Qingdao State Taxation Bureau:
Your Request for Instructions on the Collection of Consumption Tax on Biodiesel (Qing Guo Shui Fa [2116] No.165) has been received, and the reply is as follows:
According to "Gasoline"
State Taxation Administration of The People's Republic of China's Reply on the Collection of Consumption Tax on Biodiesel
(Guo Shui Han [2115] No.39)
Your Request for Instructions on Relevant Issues Concerning the Collection of Consumption Tax on Biodiesel (Chuan Guo Shui Fa [2114] No.58) has been received, and the reply is as follows:
According to the Notes on the Collection Scope of Consumption Tax on Gasoline and Diesel (Guo Shui Fa [114] No.58) Therefore, we agree with your opinion that the "biodiesel" produced by Sichuan Gushan Chemical Grease Co., Ltd. is not subject to consumption tax.
VAT-Policy Brief
Since July 1, 2118, biodiesel produced from waste oil (subject to relevant conditions) has been subject to the VAT refund policy; Since 2111, the fuel and feed oil produced from waste oil has been subject to the policy of 111% VAT refund upon collection.
Notice on Adjusting and Perfecting the Value-added Tax Policy of Products and Services for Comprehensive Utilization of Resources (Caishui [2111] No.115)
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the State Taxation Bureau, the offices of the financial Ombudsman of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to further implement resource conservation and protection, To speed up the construction of a resource-saving and environment-friendly society, with the approval of the State Council, it was decided to adjust and improve the value-added tax policy for products of comprehensive utilization of agricultural and forestry residues, and to increase the preferential policies for products and services of comprehensive utilization of resources. The relevant policies are hereby clarified as follows:
1. The sales of self-produced building sand and gravel aggregates produced with building wastes and coal gangue as raw materials are exempt from value-added tax. The proportion of construction waste and coal gangue in raw materials shall not be less than 91%. The construction sand aggregate produced from construction waste shall meet the technical requirements of Recycled Coarse Aggregate for Concrete (GB/T 25177-2111) and Recycled Fine Aggregate for Concrete and Mortar (GB/T 25176-2111). The building sand aggregate produced from coal gangue should meet the technical requirements of Building Sand (GB/T 14684-2111) and Building Pebble Gravel (GB/T 14685-2111).
2. Labor services for garbage treatment and sludge treatment and disposal are exempt from value-added tax. Garbage disposal refers to the business of reducing, recycling and harmless disposal of garbage in the form of landfill, incineration, comprehensive treatment and recycling; Sludge treatment and disposal refers to the business of stabilizing, reducing and harmless treatment and disposal of sludge produced after sewage treatment.
3. Implement the policy of 111% refund of value-added tax on the following self-produced goods
(1) Utilize the waste heat and pressure generated in the industrial production process to produce electricity or heat. 111% of power generation (heat) raw materials use the above resources.
(2) using kitchen waste, livestock manure, rice husk, peanut shell, corn cob, camellia oleifera shell, cottonseed shell, three residues, inferior firewood, oily sewage, organic wastewater, sludge generated after sewage treatment and oily sludge (scum) generated during oil production in oil fields, including electricity, heat and fuel produced by using biogas generated by fermentation of the above resources as raw materials. The above-mentioned residues in raw materials include electricity, heat and fuel produced by using biogas produced by fermentation of the above resources as raw materials. The proportion of the above resources in the raw materials for production is not less than 81%, and the proportion of the resources for producing fuel by using oil sludge (scum) produced in the process of oil production in the oilfield is not less than 61%.
The above-mentioned biomass power generation projects must meet the requirements of the National Development and Reform Commission's Regulations on the Administration of Renewable Energy Power Generation (Development and Reform Energy [2116] No.13), and the production discharge reaches the Emission Standard of Air Pollutants in Thermal Power Plants (GB 13223) Production enterprises that use oil sludge (scum) produced in the process of oil production in oil fields must obtain the License for Comprehensive Operation of Hazardous Wastes.
(3) dried sludge and fuel produced from sludge produced after sewage treatment. The proportion of the above resources in the production raw materials is not less than 91%.
(4) Feed-grade mixed oil produced with waste animal oil and vegetable oil as raw materials. Feed-grade mixed oil shall meet the technical requirements specified in Feed-grade Mixed Oil (NY/T 913-2114), and the proportion of the above resources in the raw materials shall not be less than 91%.
(5) Lubricating base oil, gasoline, diesel oil and other industrial oils produced from recycled waste mineral oil. The production enterprise must obtain the License for Comprehensive Operation of Hazardous Wastes, and the proportion of the above resources in the raw materials for production shall not be less than 91%.
(6) Emulsified oil blending agent and waterproof coiled material products produced with oil sludge (scum) produced in the process of oil production in the oilfield as raw materials. The production enterprise must obtain the License for Comprehensive Operation of Hazardous Wastes, and the proportion of the above resources in the raw materials for production shall not be less than 71%.
(7) Production with human hair as raw material. More than 91% of the raw materials are human hair.
IV. Implement the policy of 81% VAT refund upon collection for the following self-produced goods
Wood (bamboo, straw) fibreboard, wood (bamboo, straw) particleboard, blockboard, activated carbon, tannin extract, hydrolyzed alcohol and carbon stick produced from three kinds of agricultural and forestry residues; Box board paper produced from Salix psammophila.
V. Implement the policy of 51% refund of value-added tax on the following self-produced goods
(1) Bagasse pulp, bagasse particleboard and various paper products produced from bagasse. The proportion of bagasse in raw materials is not less than 71%.
(2) Alumina and activated calcium silicate produced from fly ash and coal gangue. The proportion of the above resources in raw materials is not less than 25%.
(3) Sludge microbial protein produced by sludge. The proportion of the above resources in raw materials is not less than 91%.
(4) Porcelain insulators and calcined kaolin produced from coal gangue. Wherein the proportion of coal gangue in raw materials for porcelain insulator production is not less than 31%, The proportion of coal gangue in raw materials for calcined kaolin production is not less than 91%.
(5) Gold, silver and palladium produced from waste batteries, waste photosensitive materials, waste color developer, waste catalyst, waste light bulbs (tubes), electrolytic waste, electroplating waste, waste circuit boards, resin waste, smoke dust, wet mud, smelting slag, river bottom mud, waste motors and waste automobiles. The proportion of the above resources in the raw materials for production is not less than 91%.
(6) Gasoline, diesel oil, waste plastic (rubber) oil, petroleum coke, carbon black, recycled paper pulp, aluminum powder, special materials for modified recycling for automobiles, special materials for modified recycling for motorcycles and special materials for modified recycling for household appliances. J/g, moisture content less than 1%), recycled polyethylene terephthalate (PET) resin for bottles (acetaldehyde content less than or equal to 1ug/g) and recycled plastic products. The proportion of the above resources in raw materials is not less than 71%.
The above-mentioned enterprises for comprehensive utilization of waste plastics must pass ISO9111 and ISO14111 certification.
(7) fiber yarns, woven fabrics, non-woven fabrics, felts, adhesives and recycled polyester products produced from waste natural fibers, chemical fibers and their products. The proportion of the above resources in the raw materials for production is not less than 91%.
(8) Graphite special-shaped parts, graphite blocks, graphite powder and graphite carburizing agent produced with waste graphite as raw materials. The proportion of the above resources in the raw materials for production is not less than 91%.
VI. The "three residues" mentioned in this notice refer to logging residues (branches, treetops, barks, leaves, roots, rattan, shrubs, etc.), wood-making residues (wood-making stumps) and processing residues (wood and bamboo stumps, sawdust and broken veneers).
"Sub-small firewood" refers to sub-processed timber (refers to the sub-processed logs whose materials are lower than the lowest grade of needles and broad-leaved trees but have certain utilization value, in which the northeast and Inner Mongolia regions are implemented according to LY/T1515-1999 standards, and the south and other regions are implemented according to LY/T1369-1999 standards) and small-diameter timber (refers to the logs whose length is less than 2m or whose diameter is less than 8cm).
"Crop Straw" refers to the stalks left after harvesting grain crops (rice, wheat, corn, potatoes, etc.), oil crops (rapeseed, peanuts, soybeans, sunflower seeds, sesame seeds, linseed seeds, etc.), cotton, hemp, sugar, tobacco leaves, medicinal materials, vegetables and fruits in the agricultural production process.
"Bagasse" refers to the solid waste containing about 51% fiber produced in sugar production with sugarcane as raw material.
"smoke dust" refers to the powder dust residue collected by the dust collector (tower) in the process of pyrometallurgy in a metal smelter to protect the environment.
"Wet-process sludge" refers to the sludge discharged from wet-process smelting production, neutralized slag produced after centralized environmental protection disposal, and sludge-like waste with certain recycling value.
"smelting slag" refers to the waste residue formed by the heavy specific gravity of metal components and the small specific gravity of silicon, iron, calcium and other compounds floating on the metal surface during the pyrometallurgical reduction smelting of lead, tin, copper and bismuth.
7. The proportion of comprehensive utilization resources in raw materials mentioned in this notice shall be calculated by weight, not by volume, except for Item (1) of Article 3.
VIII. General taxpayers of value-added tax should separately account for the sales of comprehensive utilization products. When general taxpayers produce VAT taxable products and enjoy VAT refund products at the same time, and there is an undivided input tax amount, they can divide the undivided input tax amount according to the following formula:
Input tax amount to be shared for VAT refund products at the same time = total input tax amount that cannot be divided in the current month × total sales amount of VAT refund products at the same time ÷ total sales amount of products that cannot be divided in the current month
Small-scale VAT taxpayers should separately account for the sales amount and taxable amount of comprehensive utilization products.
anyone who has not separately accounted for the sales volume and tax payable of products for comprehensive utilization of resources shall not enjoy the tax refund (exemption) policy stipulated in this notice.
IX. Taxpayers who apply for the preferential policies of value-added tax on products and services for comprehensive utilization of resources as stipulated in this circular shall also meet the following conditions:
(1) The construction projects in which taxpayers produce and utilize products and services for comprehensive utilization of resources have prepared environmental impact assessment documents in accordance with the Environmental Impact Assessment Law of the People's Republic of China, and have been approved by the examination and approval departments as stipulated by law.
(2) Since October 1, 2111, taxpayers have not been subjected to criminal punishment or corresponding administrative punishment by environmental protection departments at or above the county level for violating environmental protection laws and regulations such as the Environmental Protection Law of the People's Republic of China.
(3) If sewage is discharged in the production process, the sewage has been connected to the sewage treatment facilities, and the production discharge reaches the Pollutant Discharge Standard for Urban Sewage Treatment Plants (GB18918－2112).
(4) Apply for enjoyment