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How recycling collection

To effectively prevent the use of waste material invoice (hereinafter referred to as waste material invoice) for tax evasion in illegal and criminal activities, strengthening tax supervision, closing tax loopholes, relevant questions are hereby notified as follows:
, Ministry of finance,
On waste recycling business, State administration of taxation on VAT policy notice (taxation (2001), 78th), the term "waste recycling business unit" (hereinafter referred to as recovery unit) refers to units that meet the following criteria (not including individuals and self-employed):
(A) approved by the Administrative Department for industry and commerce, and units engaged in waste recycling business.
(B) a fixed place of business and warehouse space.
(C) financial accounting integrity, provide accurate tax information.
Anyone who does not meet the above criteria, are not allowed to enjoy tax preferential policies.
Second, the tax authority shall, before June 30 to sorting out and checking the recycling unit. Who do not meet the conditions specified in article I of this notice shall pay value added tax.
Third, we should strengthen the recycling unit of day-to-day management and tax source monitoring, management shall each quarter on the Recovery Unit conducted a comprehensive verification, for which you want to invoice, and used materials acquisitions focused on verification and financial flows.
Four, recovery units must fill in the existing provisions of the waste material invoice list, at tax time, its electronic information and paper materials, along with the VAT tax return be submitted.
Five, the tax authorities to further strengthen the recovery unit of the waste material invoice list of audit work, to standardize recycling unit to normal invoice receiving, using, storing, and marketing management.
Six, the tax authorities to strengthen the use of waste materials produced the daily management work of enterprises, to learn about the production and operation of enterprises. Management on the use of waste and a large number of production enterprises, by reference to the industry's level of production and consumption, to its production, sales and inventory and tax rate assessment, detection of suspected illegal acts need to be filed to investigate, according to the provisions of surrender of the Audit Department in a timely manner.
State administration of taxation,
May 21, 2004
Treasury circular
Notice on VAT policy concerning waste recycling business
Fiscal [2001]78
Treasury circular
All provinces, autonomous regions, municipalities, separately listed cities in financial offices (bureaus), the State administration of taxation:
Approved by the State Council, taxpayers engaged in the waste recycling business tax policy notice is as follows:
First, with effect from May 1, 2001, its purchase of used materials on waste recycling business unit sales are exempt from sales tax. Waste materials, refers to the community of various waste materials generated in the process of production and consumption, including selected, after finishing processing of all kinds of junk. Waste processing products do not enjoy the used materials exempted from value-added tax policies.
Second, production companies value-added tax general taxpayer buy waste recycling business unit sales of used materials, can be issued according to the waste recycling business unit produced by the tax authorities of the amount indicated on the invoice, according to the 10% calculation of deduction of input tax.
Third, the waste recycling business unit should be waste materials and other cargo business accounted for separately, not accurately accounted for separately, shall not enjoy the used materials are exempted from VAT policy.
Four, waste recycling business unit since January 1, 2001 to April 30, 2001 in line with waste materials preferential VAT policy provides for the sale of used materials, in accordance with the relevant waste materials preferential VAT policy for processing.
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