财政部、国家税务总局联合下发《关于新型墙体材料增值税政策的通知》、《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》本刊讯6月12日,财政部、国家税务总局联合下发了《关于新型墙体材料增值税政策的通知》(财税[2015]73号)(见本期25~26页),《享受增值税即征即退政策的新型墙体材料目录》作为通知附件同时下发。同日,上述两部门还联合下发了《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)(见本期27~28页),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。 Ministry of Finance, State Administration of Taxation jointly issued “on the new wall material value-added tax policy notice,” “on the issuance of resources and comprehensive utilization of products and services VAT vouchers” notice Benjixun June 12, the Ministry of Finance , The State Administration of Taxation jointly issued the Circular on the VAT Value-Added Tax for New Wall Materials (Cai Shui [2015] No.73) (see pages 25 to 26 of this issue), the new wall for enjoying the VAT refund policy Body Material Catalog "as a notification attachment issued at the same time. On the same day, the two departments jointly issued the Circular on Printing and Distributing the Catalog of Preferential Value-added Tax for Products and Labor Resources Comprehensive Utilization (Cai Shui [2015] No. 78) (see pages 27 to 28 of this issue) Products and services VAT preferential policies for the integration and adjustment.