资源综合利用税收优惠政策施行12年未变,在当前国家产业政策调整和行业性产能过剩的背景下,该政策废渣掺兑量限定数值已远落后于企业现行先进生产工艺标准,导致转型企业税费负担普遍高于一般工业制造业,严重影响水泥行业转型升级和行业性产能过剩问题的化解。近年来,浙江省江山市把推动水泥行业转型升级作为大力整治污染的重要措施,从绿色金融、企业兼并及污染减排等方面促进企业淘汰落后产能和改进生产工艺,取得明显成 Comprehensive utilization of resources tax preferential policies for 12 years unchanged, the current national industrial policy adjustments and industrial overcapacity in the context of the policy limits on the amount of mixed waste residue lags far behind the current advanced production technology standards, leading to the transformation of corporate tax Fees generally higher than the burden on the general industrial manufacturing industry, a serious impact on the restructuring and upgrading of the cement industry and industrial overcapacity to resolve the problem. In recent years, Jiangshan City, Zhejiang Province, to promote the restructuring and upgrading of the cement industry as an important measure to vigorously remediation of pollution from the green finance, mergers and reduction of pollution and other aspects of promoting the elimination of backward production capacity and improve production processes, Obviously into