摘要
《财政部国家税务总局关于再生资源增值税政策的通知》(财税[2008]157号)下发后,为了贯彻文件精神,明确退税程序,部分省市陆续出台了再生资源增值税退税审核审批操作办法。经实践运作,并针对我国再生资源行业现状、税收政策的历史演变,归纳总结出新税收政策对再生资源行业带来的多方面影响,并提出相应调整建议。
After ＂State Administration of Taxation, Ministry of Finance announcement of value added tax policy on renewable resources＂ （taxation [2008] No.157）was released, in order to carry out the key of the document, clarify the tax rebate procedure, some municipalities had released the audit and examination and approval operation measures about the rebate on value added tax of renewable resources. Operation by the practice, aiming at the status quo of China＇s renewable resource industry and the historical evolution of tax policy, the impact of new tax policy on the renewable resource industry was summarized. Meanwhile, adjustment proposals were put forward.
出处
《再生资源与循环经济》
2009年第6期11-15,共5页
Recyclable Resources and Circular Economy
关键词
再生资源
增值税
政策
影响
建议
renewable resources
value added tax
policy
impact
proposal
