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（五）依法落(luo)實稅(shui)收優惠(hui)政(zheng)策

一是增(zeng)值稅方面。根據(ju)《財政部(bu)稅(shui)(shui)(shui)務總(zong)局關于完善資源(yuan)綜合(he)利用(yong)增值(zhi)稅(shui)(shui)(shui)政策(ce)的公告》規定，從(cong)(cong)事再生(sheng)資源(yuan)回(hui)收(shou)的增值(zhi)稅(shui)(shui)(shui)一(yi)(yi)般納稅(shui)(shui)(shui)人銷售(shou)其收(shou)購的再生(sheng)資源(yuan)，可以選擇適(shi)用(yong)簡易計稅(shui)(shui)(shui)方法(fa)(fa)依照3%征收(shou)率計算繳(jiao)納增值(zhi)稅(shui)(shui)(shui)，或(huo)適(shi)用(yong)一(yi)(yi)般計稅(shui)(shui)(shui)方法(fa)(fa)計算繳(jiao)納增值(zhi)稅(shui)(shui)(shui)。從(cong)(cong)事廢(fei)舊電(dian)池及(ji)其拆(chai)解物（金(jin)(jin)屬(shu)(shu)及(ji)鎳(nie)鈷錳氫氧化物、鎳(nie)鈷錳酸(suan)(suan)鋰(li)、金(jin)(jin)屬(shu)(shu)鹽（碳酸(suan)(suan)鋰(li)、氯化鋰(li)、氟化鋰(li)、氯化鈷、硫(liu)酸(suan)(suan)鈷、硫(liu)酸(suan)(suan)鎳(nie)、硫(liu)酸(suan)(suan)錳）、氫氧化鋰(li)、磷酸(suan)(suan)鐵(tie)鋰(li)）資源(yuan)回(hui)收(shou)的，滿足(zu)相應技術標(biao)準(zhun)后，退稅(shui)(shui)(shui)比(bi)例可達50%。

二是(shi)在(zai)企業所得稅方面。根據《資源綜合利用企(qi)業所(suo)得稅(shui)優惠目(mu)錄（2021年(nian)版）》規(gui)定，綜合利用廢舊電池生產(chan)金屬（含稀貴金屬）、非金屬產(chan)品，滿足相應技術(shu)標(biao)準，減(jian)按90%計(ji)入(ru)收入(ru)總額(e)計(ji)算(suan)企(qi)業所(suo)得稅(shui)。

三是在環境保護稅方面。根據《中華人民共和(he)國(guo)環境(jing)保護(hu)稅(shui)法(fa)》規定(ding)，納稅(shui)人綜(zong)合(he)利(li)用的固體廢(fei)物(wu)，符(fu)合(he)國(guo)家和(he)地方環境(jing)保護(hu)標(biao)準額，免征環境(jing)保護(hu)稅(shui)。

二、下一步工作

我(wo)們(men)(men)將認真研究吸納你們(men)(men)提出的(de)建(jian)(jian)(jian)議，并(bing)重點做好以(yi)下工(gong)作：一(yi)是(shi)加強(qiang)(qiang)督促生(sheng)(sheng)(sheng)(sheng)(sheng)產(chan)(chan)(chan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)落實生(sheng)(sheng)(sheng)(sheng)(sheng)產(chan)(chan)(chan)者責任延伸制(zhi)度(du)，加大力(li)(li)度(du)開展退役風(feng)電(dian)、光伏(fu)設(she)(she)備(bei)、動(dong)(dong)力(li)(li)蓄電(dian)池回收(shou)業(ye)(ye)(ye)(ye)務(wu)，并(bing)直接交(jiao)售給梯(ti)次利(li)用或綜(zong)合利(li)用企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)，減(jian)少中間交(jiao)易(yi)環(huan)節，防止相(xiang)(xiang)關(guan)(guan)(guan)設(she)(she)備(bei)流入(ru)非(fei)法拆(chai)解(jie)渠道(dao)。二是(shi)推(tui)動(dong)(dong)產(chan)(chan)(chan)品技(ji)術創新(xin)和再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)綜(zong)合利(li)用工(gong)作，助(zhu)力(li)(li)我(wo)省構建(jian)(jian)(jian)更加完(wan)善的(de)新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)回收(shou)利(li)用體(ti)(ti)系(xi)。進(jin)(jin)一(yi)步指導各(ge)地市(shi)、相(xiang)(xiang)關(guan)(guan)(guan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)推(tui)廣工(gong)業(ye)(ye)(ye)(ye)固(gu)(gu)廢(fei)(fei)綜(zong)合利(li)用先進(jin)(jin)適用技(ji)術、工(gong)藝、設(she)(she)備(bei)和產(chan)(chan)(chan)品，加強(qiang)(qiang)新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)汽車廢(fei)(fei)舊動(dong)(dong)力(li)(li)電(dian)池綜(zong)合利(li)用等(deng)行業(ye)(ye)(ye)(ye)規范(fan)條件公(gong)告管理，著(zhu)力(li)(li)提升(sheng)我(wo)省新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)綜(zong)合利(li)用水(shui)平。三是(shi)通(tong)過“無廢(fei)(fei)城市(shi)”建(jian)(jian)(jian)設(she)(she)，進(jin)(jin)一(yi)步壓實地方黨(dang)委政府和相(xiang)(xiang)關(guan)(guan)(guan)部門責任，完(wan)善固(gu)(gu)體(ti)(ti)廢(fei)(fei)物管理機制(zhi)，強(qiang)(qiang)化(hua)基(ji)礎能(neng)(neng)(neng)力(li)(li)建(jian)(jian)(jian)設(she)(she)，固(gu)(gu)體(ti)(ti)廢(fei)(fei)物治理水(shui)平不斷提升(sheng)，推(tui)動(dong)(dong)固(gu)(gu)體(ti)(ti)廢(fei)(fei)物在多元共治等(deng)方面(mian)取得成效。四是(shi)分類制(zhi)定新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)標準，鼓(gu)勵支持(chi)(chi)相(xiang)(xiang)關(guan)(guan)(guan)企(qi)(qi)(qi)(qi)事業(ye)(ye)(ye)(ye)單位參(can)與再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)回收(shou)標準制(zhi)定和推(tui)廣實施，建(jian)(jian)(jian)立完(wan)善新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)的(de)標準體(ti)(ti)系(xi)，共同推(tui)動(dong)(dong)新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)標準化(hua)工(gong)作。五(wu)是(shi)加強(qiang)(qiang)新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)回收(shou)相(xiang)(xiang)關(guan)(guan)(guan)領域核心技(ji)術攻關(guan)(guan)(guan)，強(qiang)(qiang)化(hua)相(xiang)(xiang)關(guan)(guan)(guan)領域創新(xin)平臺(tai)載體(ti)(ti)能(neng)(neng)(neng)力(li)(li)支撐(cheng)，持(chi)(chi)續打造產(chan)(chan)(chan)學研融通(tong)的(de)新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)領域產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)聯盟，構建(jian)(jian)(jian)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)鏈生(sheng)(sheng)(sheng)(sheng)(sheng)態圈。六(liu)是(shi)研究加強(qiang)(qiang)新(xin)能(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)(yuan)產(chan)(chan)(chan)業(ye)(ye)(ye)(ye)再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)回收(shou)利(li)用的(de)宣傳教育(yu)，推(tui)動(dong)(dong)各(ge)地宣傳有(you)關(guan)(guan)(guan)激(ji)(ji)勵政策，鼓(gu)勵企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)等(deng)有(you)關(guan)(guan)(guan)單位參(can)與再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)回收(shou)利(li)用，推(tui)廣典型案例經驗，展示(shi)再(zai)(zai)(zai)生(sheng)(sheng)(sheng)(sheng)(sheng)資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)(yuan)回收(shou)利(li)用的(de)經濟、環(huan)境和社會(hui)效益，激(ji)(ji)發社會(hui)各(ge)界(jie)參(can)與熱情。

專(zhuan)此答復，誠(cheng)摯感(gan)謝你們對我們工(gong)作(zuo)(zuo)的(de)關(guan)心和支(zhi)持，歡迎你們繼續對我們的(de)工(gong)作(zuo)(zuo)提出寶貴意見和建議(yi)。

廣東省發展改革(ge)委

2024年7月(yue)19日

（來源：廣東省發展改(gai)革(ge)委）