| 新税收政策对再生资源行业的影响及调整建议 |
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| 引用本文： | 林加冲,王卫. 新税收政策对再生资源行业的影响及调整建议[J]. 中国再生资源, 2009, 0(6): 11-15 |
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| 作者姓名： | 林加冲 王卫 |
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| 作者单位： | 浙江省再生资源有限公司,浙江杭州310052 |
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| 摘 要： | 《财政部国家税务总局关于再生资源增值税政策的通知》（财税[2008]157号）下发后，为了贯彻文件精神，明确退税程序，部分省市陆续出台了再生资源增值税退税审核审批操作办法。经实践运作，并针对我国再生资源行业现状、税收政策的历史演变，归纳总结出新税收政策对再生资源行业带来的多方面影响，并提出相应调整建议。
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| 关 键 词： | 再生资源 增值税 政策 影响 建议 |
The impact of new tax policy on the renewable resources industry and the adjustment proposals |
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| LIN Jiachong,WANG Wei. The impact of new tax policy on the renewable resources industry and the adjustment proposals[J]. , 2009, 0(6): 11-15 |
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| Authors: | LIN Jiachong WANG Wei |
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| Affiliation: | (Zhejiang Resource Development Co., Ltd, Hangzhou 310052, China) |
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| Abstract: | After ＂State Administration of Taxation, Ministry of Finance announcement of value added tax policy on renewable resources＂ （taxation [2008] No.157）was released, in order to carry out the key of the document, clarify the tax rebate procedure, some municipalities had released the audit and examination and approval operation measures about the rebate on value added tax of renewable resources. Operation by the practice, aiming at the status quo of China＇s renewable resource industry and the historical evolution of tax policy, the impact of new tax policy on the renewable resource industry was summarized. Meanwhile, adjustment proposals were put forward. |
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| Keywords: | renewable resources value added tax policy impact proposal |
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