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为进一步推动资源综合利用和节能减排,规范和优化增值税政策,财政部国家税务总局决定对资源综合利用产品和劳务增值税优惠政策进行整合和调整,并于2015年6月12日发布关于印发《资源综合利用产品和劳务增值税优惠目录》的通知(财税[2015]78号),并自2015年7月1日起实施。本文针对实行增值税即征即退政策将对预拌混凝土行业将带来的影响进行探讨。
In order to further promote the comprehensive utilization of resources and energy-saving emission reduction, standardize and optimize the value-added tax policy, the State Administration of Taxation of the Ministry of Finance decided to integrate and adjust preferential policies for comprehensive utilization of resources products and labor services, and announced on June 12, 2015 The Notice on the Catalog of Value Added Tax on Comprehensive Utilization of Resources and Labor Services (Cai Shui [2015] No. 78) was issued and implemented as of July 1, 2015. In this paper, the implementation of value-added tax refund policy will be on the ready-mixed concrete industry will be the impact.