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Coal mine gas power generation to enjoy VAT refund 100%

Number of visits: Date:2015-07-15

      The Ministry of Finance and the State Administration of Taxation on June 26 issued proposed the comprehensive utilization of resources products and services value-added tax preferential catalogue. Since July 1, 2015, methane gas power generation type of comprehensive use of resources product will enjoy value-added tax preferential policies. 
      "Notice" , The use of methane gas generation during coal mining to product electricity and 95%,and above methane gas with burned , can enjoy 100% the value-added tax returned policy. 
      Coal gangue, coal slime, coal for power generation, heat generation with 30% nature are coal gangue and fuel products containing more than 60%, the taxpayer also meets the technical requirements of the State Development and Reform Commission and the thermal power plant emission standard on air pollution "(GB13223-2011), Ministry of Environmental Protection, Industry and Information Technology Department of the power (coal-fired power plants) industry clean production evaluation index system" provisions, will enjoy enjoy 50% of the value-added tax refund policy. 
      Garbage and garbage fermentation type of biogas power generation, heating and the fuel products containing more than 80%, taxpayer in accordance with the thermal power plant emission standard of air pollut-ants "(GB13223-2011) or the garbage incineration control standards" (GB18485-2014) the stipulated technical requirements can enjoy 100%  value-added tax refund policy. 
During production the waste heat, residual pressure to generate power, heating and the fuel used is 100% original resource material can enjoy the 100% value-added tax refund policy. 
     “Notice” taxpayers engaged in the sales of self-produced resources comprehensive utilization of products and providing comprehensive utilization of resources and services, can enjoy the value-added tax immediate fax refund policy. Taxpayers engaged in the "directory" of the comprehensive utilization of resources project, its application to enjoy the notice of the VAT refund policy, the following conditions should be met. 
      1.Has  to be general VAT taxpayers.

      2.The sales of comprehensive utilization of products and services, does not  belong to the National Development and Reform Commission, "Industrial Structure Adjustment Guidance Catalogue" prohibited and restricted items.

      3.The comprehensive utilization of products and services, do not belong to the Ministry of Environmental Protection, "Environmental Protection Comprehensive List "high pollution, high environmental risk" product or heavy pollution process.

      4 .The comprehensive utilization of resources, if it belongs to the Environmental Protection Department of the National Hazardous Waste list. Hazardous waste. They should get approved form the provincial Environmental Protection Departments hazardous waste operating license, the license shorter , include the use of the hazardous waste.

      5 .The tax credit rating does not belong to the Tax Authorities classification C or D. 
      Notice Highlight that tax-payer enjoying the notice provisions of the value-added tax immediate tax refund policy.  Any violation of  environmental protection rules and regulation exclude warning or on time penalty of Rmb 10,000 or below. Once judgment is granted, starting the following month the next 36 months will not entitle the immediate fax refund policy.      

TypeInfo: Industry News

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