Agricultural and forestry residues processing products value-added tax concessions

VAT is back, 2009 for 100%, 2010, 80% Ministry of Finance recently issued a notice, clear to the agricultural and forestry residues as raw material production and processing of comprehensive utilization of products value-added tax policy. According to the Ministry of Finance, from January 1, 2009 to December 31, 2010, the taxpayer sold to the three residues, second small fuelwood, crop stalks, bagasse and other 4 types of agricultural and forestry residues as raw material production of comprehensive utilization of products by the tax authorities in the implementation of value-added tax, namely, the return of the specific tax rebate ratio 2009 to 100%　　, 2010 for 80%.　　The taxpayer who applies for VAT refund must also meet the following conditions: One is January 1, 2008 onwards, no violation of the "People's Republic of China Environmental Protection Law" and other environmental protection laws and regulations are subject to criminal penalties or environmental protection at the county level and the corresponding administrative penalties.　　Second, the comprehensive utilization of products sent by the provincial level of quality technology monitoring part of the qualification of quality inspection agencies to carry out quality inspection, and to obtain the agency issued in accordance with the requirements of product quality standards test report.　　Third, the taxpayer should separately calculate the comprehensive utilization of product sales and value-added tax sales, input tax and taxable amount. The Ministry of Finance said that the tax authorities should strengthen the value-added tax on the withdrawal of governance, to verify the authenticity of the enterprise's production and operation situation and the tax refund declaration information, and to recover the tax refund after fraud, and to cancel the qualification of the above value-added tax preferential policy.　　(ZONGWU) RELATED LINKS the "three residues" referred to in this notice refer to the harvesting of residues (refers to branches, trees, bark, leaves, roots and rattan, shrubs, etc.), bucking residues (refer to bucking) and processing residues (refers to plate skin, lath, wood and bamboo cutting head, saw foam, broken veneer, wood core, shavings, wood, Huanghuang, corners, etc.). "Secondary small fuelwood" refers to the secondary processing materials (refers to the material is lower than the needle, broadleaf wood processing log Lowest but has a certain value of the processing of logs, of which the Northeast, Inner Mongolia region according to ly/t1505-1999 standards, south and other areas according to ly/t1369-1999 standards), small diameter material (　　Refers to the length of less than 2 meters or 8 centimeters below the diameter of small logs, pine rods, foot hand rods, hardwood rods, short logs, etc. and fuelwood.　　"Crop stalk" refers to the process of agricultural production, harvested food crops (refers to rice, wheat, corn, yam, etc.), oil crops (refers to rapeseed, peanuts, soybeans, sunflower seeds, sesame seeds, flax seeds, etc.), cotton, hemp, sugar, tobacco, medicinal herbs, vegetables and fruits, such as residue after the stalk. "Bagasse" refers to the production of sugar cane as raw materials produced in the process of fiber-containing 50% of solid waste.