Provinces, autonomous regions, municipalities directly under the Central Government, municipalities with separate plans, State Tax Administration and Finance Bureau of Xinjiang Production and Construction Corps:
In order to further improve the implementation effect of the VAT preferential policy for comprehensive utilization of resources and promote environmental protection, the following issues concerning the implementation of pollutant discharge standards for taxpayers enjoying the VAT preferential policy for comprehensive utilization of resources are clarified:
1. When taxpayers enjoy the policies of tax refund and exemption of VAT for products and services of comprehensive utilization of resources, their pollutant discharge must meet the corresponding pollutant discharge standards.
The policy of VAT refund and exemption for products and services of comprehensive utilization of resources refers to the Notice of the State Administration of Taxation of the Ministry of Finance on VAT exemption for organic fertilizer products (Fiscal and Tax No. 56, 2008) and the Notice of the State Administration of Taxation of the Ministry of Finance on the Policy of Comprehensive Utilization of Resources and VAT for other products (Fiscal and Tax No. 156, 2008). "Notice of the State Administration of Taxation of the Ministry of Finance on the Adjustment and Improvement of VAT Policies for Products and Services of Comprehensive Utilization of Resources" (Fiscal and Tax [2011] No. 115) stipulates tax rebate and exemption policies.
The corresponding pollutant discharge standards refer to the national or local pollutant discharge standards which should be implemented by the environmental protection departments of the pollutant discharge areas according to the types of pollutants discharged by taxpayers. Achieving pollutant discharge standards refers to all projects that meet the requirements of pollutant discharge standards.
2. When dealing with the refund and exemption of VAT for products and services of comprehensive utilization of resources, taxpayers shall submit at the same time the pollutant discharge standards determined by the environmental protection department of the pollutant discharging area to be implemented by the taxpayer, as well as the pollution of the taxpayer issued by the environmental protection department of the pollutant discharging area within the first six months. Certificate material for emissions meeting the above criteria. For industries that have carried out environmental protection verification, the announcement of the list of enterprises that meet the requirements of environmental protection laws and regulations issued by the environmental protection department shall be used as proof material.
3. Taxpayers who fail to meet the corresponding pollutant discharge standards shall be disqualified from enjoying the policies of VAT refund and exemption for products and services of comprehensive utilization of resources from the date of irregular discharge, and shall not apply again within three years. Taxpayers who have applied for tax refund or exemption from tax since the date of the occurrence of the illegal discharge shall be recovered.
The date on which the illegal discharge occurs refers to the day on which the taxpayer fails to meet the standards for pollutant discharge which has been verified by the environmental protection department of the pollutant discharge site.
4. The sewage treatment mentioned in Article 2 of the Circular of the State Administration of Taxation of the Ministry of Finance on the Policy of Comprehensive Utilization of Resources and Value Added Tax for Other Products (Fiscal and Tax No. 156) is amended to read: Sewage treatment means that the sewage (including urban sewage and industrial wastewater) is treated to meet the Pollutant Discharge Standard of Urban Sewage Treatment Plant (G). B18918-2002), or business that meets the direct emission limits in the corresponding national or local water pollutant discharge standards.
"Urban sewage" refers to the sewage of urban residents, the drainage of organs, schools, hospitals, commercial services and various public facilities, as well as the industrial wastewater and initial rainwater allowed to be discharged into the urban sewage collection system.
"Industrial wastewater" refers to the wastewater and wastewater produced in the industrial production process, which are not allowed to be discharged into the urban sewage collection system.
The pollutant discharge standards for municipal wastewater treatment plants (GB18918-2002) mentioned in this article shall be implemented in accordance with the latest standards if they are updated or replaced in the course of implementation.
5. This Circular shall be implemented on April 1, 2013. Item 3 of Article 9 of the Circular of the State Administration of Taxation of the Ministry of Finance on Adjusting and Improving the Policy of Value Added Tax on Products and Labor Services for Comprehensive Utilization of Resources (Fiscal and Tax [2011] 115) shall be abolished accordingly.
Article 4 and Article 5 (1) of the Circular of the State Administration of Taxation of the Ministry of Finance on the Adjustment and Improvement of Value Added Tax Policies for Products and Services of Comprehensive Utilization of Resources (Fiscal and Tax [2011] No. 115) concerning the discharge of pollutants in the implementation process prior to the entry into force of this Circular shall be carried out in accordance with the relevant provisions of Articles 1 and 2 of this Circular. That's ok.
State Administration of Taxation, Ministry of Finance
1 April 2013