资源综合利用税收优惠政策,是国家给予利用粉煤灰、尾矿、三剩物等废弃资源的生产企业的扶持和激励。其中,增值税优惠包括免征、即征即退、先征后退等;企业所得税优惠体现为减计收入总额。纳税人在日常生产经营中,由于不了解优惠资格认定程序、优惠政策适用条件等,导致不能充分享受合法权益,甚至面临补税风险。本文建议纳税人从以下五方面入手,防范税收风险,保护合法权益。资源综合利用:不同税种优惠政策有区别 Comprehensive utilization of resources Tax incentives, the state is given to the use of fly ash, tailings, three leftovers and other waste resources support and encourage manufacturing enterprises. Among them, the value-added tax concessions include exemption, levy immediate refund, first levy back; corporate income tax concessions reflected in the total income. In their daily production and operation, taxpayers can not fully enjoy the legitimate rights and interests and even face the risk of tax refunds because they do not understand the preferential qualification procedures and the preferential policies applicable conditions. This article suggests that taxpayers start from the following five aspects to prevent tax risks and protect their legitimate rights and interests. Comprehensive utilization of resources: different tax incentives are different