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我国现行的适用于废旧橡胶综合利用的税收政策主要有两条,一是对废旧物资回收经营单位销售其收购的废旧物资免征增值税。利用废旧物资加工生产的产品不享受废旧物资免征增值税的政策。二是生产企业增值税一般纳税人购入废旧物资回收经营单位销售的废旧物资,可按照废旧物资回收经营单位开具的由税务机关监制的普通发票上注明的金额,按10%计算抵扣进项税额。
China’s current tax policy applicable to the comprehensive utilization of waste rubber has two main aspects: first, it exempts the value-added tax on the sales of waste materials purchased by waste recycling operators. The use of waste materials processing products do not enjoy the exemption of value added tax waste materials policies. Second, the value added tax general taxpayers to buy waste materials recycling business units for sale of waste materials, waste materials recycling business units issued by the tax authorities to monitor the general invoice the amount of the invoice, according to 10% of the deduction into account tax.