VAT Preferential Policies And Operations For Comprehensive Utilization Of Resources (2)

　　向國稅機關提出免稅申請　　取得"資源綜合利用企業"認證后，１９９９年１月，偃師水泥廠即向所在地諸葛鎮國稅中心稅務所并偃師市國稅局提出了資源綜合利用產品免稅申請，提交了《資源綜合利用產品免征增值稅申報審批表》，《資源綜合利用產品情況申請確認表》、《洛陽市資源綜合利用企業項目申報表》，《資源綜合利用有關材料》及《偃師市國稅局申請退稅書》，在申請書中說明：該廠１９９８年８月～１２月，共生產銷售摻兌廢渣比例在３０％以上的水泥９３７０２噸，銷售收入１５７７．５４萬元，應繳增值稅１５８．４４萬元，已入庫增值稅１３７．８４萬元，根據財稅字[１９９６]０２０號文件規定，申請免征增值稅，對已征入庫增值稅申請退稅；并向國稅機關提出《資源綜合利用產品企業免稅保證書》，保證所產水泥廢渣摻兌比例均

Up to 30%, which is in line with the document No. 1995, 44 of the fiscal and taxation regulations, there is no falsehood in all the declarations. The tax authorities shall examine them. If there is any false behavior, they are willing to take all legal responsibilities and accept the handling of the tax authorities.

And the seal of the cement plant and the seal of the legal representative.

After receiving the application from the tax office of the Zhuge town center of the Yanshi State Taxation Bureau, the state tax authorities sent people to the inspection team to go deep into the enterprise and strictly inspect the "application form for the comprehensive utilization of resources products" submitted by the enterprise. Check the proportion of raw material input, raw material sources, raw material purchase quantity, relevant account materials and sales revenue, output tax, input tax, tax payable, and warehousing tax, etc., confirming that the ordinary silicate 425R type cement produced by the factory is 30% more than that of the waste residue, and the source of the mixed slag is true, the accounts are clear and the tax payment is in time.

We have agreed to report the tax refund of Yanshi's IRS, and have completed the "VAT audit form for comprehensive utilization of resources".

After receiving the duty-free application from enterprises and tax offices, the Yanshi Municipal Taxation Bureau will review the tax exemption data, tax-free items and all kinds of tax exemption certificates by the law department. When the information is complete, the procedures are legal and the tax exemption policy is in line with the state's tax exemption policy, it will be submitted to the Luoyang Municipal Taxation Bureau for examination and approval in a timely manner.

After the on-site inspection and data verification of the comprehensive utilization ratio of waste residue in the plant, the competent department of Luoyang State Administration of Taxation has approved the Yanshi cement plant to be exempt from VAT 1 million 210 thousand yuan.

In 1999, Yanshi cement plant continued to produce ordinary 425R Portland cement mixed with over 30% of waste residue. It was exempt from VAT 3 million 500 thousand yuan, and the factory was exempt from VAT 1 million 680 thousand yuan from January 2000 to June.

Thus, in less than three years, the Yanshi cement plant enjoyed a preferential tax policy for the comprehensive utilization of resources and was exempt from VAT of more than 6 million 390 thousand yuan.