国家对利用废渣生产建材产品征税作出新规定国家财政部、国家税务局“关于企业所得税若干优惠政策的通知”财税字【９４」００１号文件第（三）条第２项中规定：“企业利用本企业外的大宗煤歼石、炉渣、粉煤灰作主要原料，生产建材产品的所得，自生产经营之日起，免征所得... National new regulations on levying taxes on the use of waste residue in the production of building materials Ministry of Finance, State Administration of Taxation, “Some Notice on Some Preferential Policies for Enterprise Income Tax” Cai Shui Zi [94] 001 (3) Item 2 states: "The enterprise Use of the bulk of the enterprise outside the stone Qishi, slag, fly ash as the main raw material, the production of building materials products income, since the date of production and operation, exempt income ...