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國家稅(shui)務總局廈門市稅(shui)務局關(guan)于市政協十四屆(jie) 一(yi)次(ci)會議(yi)20222029號提案辦理(li)情況答復的函

尊敬的劉春委(wei)員：

近接由(you)我局獨辦(ban)(ban)的(de)《關(guan)于再生資源回收利用(yong)行業稅(shui)賦影(ying)響及建(jian)議》（市政協十四屆一次會(hui)議20222029號(hao)）提案(an)，針對提案(an)提出的(de)涉稅(shui)建(jian)議，我局高度(du)重視，強化溝通聯絡，認真研究辦(ban)(ban)理。現將辦(ban)(ban)理情(qing)況答復如(ru)下：

為推(tui)動資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)行業(ye)(ye)持續健康發展，資(zi)源(yuan)(yuan)(yuan)節約高效(xiao)利(li)用(yong)(yong)(yong)(yong)(yong)，國家對于資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)行業(ye)(ye)出臺了(le)多項(xiang)稅(shui)收(shou)(shou)優(you)惠，如企業(ye)(ye)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)資(zi)源(yuan)(yuan)(yuan)，生(sheng)產符合(he)(he)(he)國家產業(ye)(ye)政策(ce)(ce)規定的(de)產品所(suo)取得的(de)收(shou)(shou)入(ru)，可以在計(ji)(ji)(ji)算(suan)(suan)應納(na)(na)稅(shui)所(suo)得額(e)時減計(ji)(ji)(ji)收(shou)(shou)入(ru)；從(cong)事再生(sheng)資(zi)源(yuan)(yuan)(yuan)回(hui)收(shou)(shou)的(de)增(zeng)(zeng)值(zhi)(zhi)稅(shui)一(yi)般納(na)(na)稅(shui)人(ren)銷售其收(shou)(shou)購的(de)再生(sheng)資(zi)源(yuan)(yuan)(yuan)，可以選擇適(shi)用(yong)(yong)(yong)(yong)(yong)簡易計(ji)(ji)(ji)稅(shui)方法依照3%征(zheng)收(shou)(shou)率計(ji)(ji)(ji)算(suan)(suan)繳納(na)(na)增(zeng)(zeng)值(zhi)(zhi)稅(shui)，或適(shi)用(yong)(yong)(yong)(yong)(yong)一(yi)般計(ji)(ji)(ji)稅(shui)方法計(ji)(ji)(ji)算(suan)(suan)繳納(na)(na)增(zeng)(zeng)值(zhi)(zhi)稅(shui)；增(zeng)(zeng)值(zhi)(zhi)稅(shui)一(yi)般納(na)(na)稅(shui)人(ren)銷售自產的(de)資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)產品和提供資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)勞務，可享受(shou)增(zeng)(zeng)值(zhi)(zhi)稅(shui)即(ji)征(zheng)即(ji)退政策(ce)(ce)等。2022年3月1日，《關于完善資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)增(zeng)(zeng)值(zhi)(zhi)稅(shui)政策(ce)(ce)的(de)公(gong)告(gao)》（財政部(bu) 稅(shui)務總局(ju)公(gong)告(gao)2021年第40號(hao)）落(luo)地生(sheng)效(xiao)，擴(kuo)展了(le)資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)增(zeng)(zeng)值(zhi)(zhi)稅(shui)優(you)惠政策(ce)(ce)的(de)享受(shou)范(fan)圍，降低了(le)資(zi)源(yuan)(yuan)(yuan)綜(zong)(zong)(zong)合(he)(he)(he)利(li)用(yong)(yong)(yong)(yong)(yong)企業(ye)(ye)的(de)稅(shui)收(shou)(shou)負擔，對防范(fan)行業(ye)(ye)稅(shui)收(shou)(shou)風險(xian)、規范(fan)行業(ye)(ye)經營秩序也起到積極作(zuo)用(yong)(yong)(yong)(yong)(yong)。

一(yi)、關于再生資源回收企(qi)業開收購發票(piao)的建議

根據(ju)現行政(zheng)策(ce)(ce)規(gui)(gui)(gui)定(ding)，收(shou)(shou)購(gou)發(fa)票(piao)僅用(yong)(yong)于納稅(shui)(shui)(shui)(shui)(shui)人購(gou)進(jin)農(nong)產品時使用(yong)(yong)。再生資源回收(shou)(shou)企(qi)業可根據(ju)《企(qi)業所得稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)前(qian)扣(kou)除(chu)憑(ping)(ping)(ping)證管理(li)辦(ban)法》（國家(jia)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總局公告2018年第28號）的(de)(de)(de)規(gui)(gui)(gui)定(ding)取(qu)得稅(shui)(shui)(shui)(shui)(shui)前(qian)扣(kou)除(chu)憑(ping)(ping)(ping)證。企(qi)業在境內發(fa)生的(de)(de)(de)支(zhi)出(chu)項(xiang)目屬于增值(zhi)稅(shui)(shui)(shui)(shui)(shui)應(ying)稅(shui)(shui)(shui)(shui)(shui)項(xiang)目的(de)(de)(de)，對方為已辦(ban)理(li)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記的(de)(de)(de)增值(zhi)稅(shui)(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)(shui)人，其支(zhi)出(chu)以發(fa)票(piao)（包括按(an)照規(gui)(gui)(gui)定(ding)由稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關(guan)代開的(de)(de)(de)發(fa)票(piao)）作為稅(shui)(shui)(shui)(shui)(shui)前(qian)扣(kou)除(chu)憑(ping)(ping)(ping)證；對方為依法無需辦(ban)理(li)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記的(de)(de)(de)單位或(huo)者(zhe)從事小(xiao)額(e)零(ling)(ling)星(xing)經營(ying)(ying)業務(wu)(wu)的(de)(de)(de)個(ge)人，其支(zhi)出(chu)以稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關(guan)代開的(de)(de)(de)發(fa)票(piao)或(huo)者(zhe)收(shou)(shou)款憑(ping)(ping)(ping)證及內部憑(ping)(ping)(ping)證作為稅(shui)(shui)(shui)(shui)(shui)前(qian)扣(kou)除(chu)憑(ping)(ping)(ping)證，收(shou)(shou)款憑(ping)(ping)(ping)證應(ying)載明收(shou)(shou)款單位名稱、個(ge)人姓名及身份證號、支(zhi)出(chu)項(xiang)目、收(shou)(shou)款金額(e)等相關(guan)信息。小(xiao)額(e)零(ling)(ling)星(xing)經營(ying)(ying)業務(wu)(wu)的(de)(de)(de)判斷標準(zhun)是個(ge)人從事應(ying)稅(shui)(shui)(shui)(shui)(shui)項(xiang)目經營(ying)(ying)業務(wu)(wu)的(de)(de)(de)銷(xiao)售額(e)不超過增值(zhi)稅(shui)(shui)(shui)(shui)(shui)相關(guan)政(zheng)策(ce)(ce)規(gui)(gui)(gui)定(ding)的(de)(de)(de)起征點。

二、關于前端回收(shou)小微企業(ye)充分(fen)利用已實施稅收(shou)優惠政(zheng)策的建(jian)議

國(guo)家(jia)已(yi)出臺(tai)一系列組合式稅(shui)費支持政策(ce)，我(wo)局將全(quan)力以赴確保新的(de)組合式稅(shui)費支持政策(ce)落地生根(gen)。政策(ce)內容包括：自(zi)2022年(nian)(nian)(nian)(nian)4月(yue)1日(ri)至2022年(nian)(nian)(nian)(nian)12月(yue)31日(ri)，增(zeng)值(zhi)(zhi)(zhi)稅(shui)小規(gui)模納(na)(na)(na)稅(shui)人適用3%征(zheng)(zheng)收率(lv)的(de)應(ying)稅(shui)銷售(shou)收入，免征(zheng)(zheng)增(zeng)值(zhi)(zhi)(zhi)稅(shui)；適用3%預征(zheng)(zheng)率(lv)的(de)預繳(jiao)增(zeng)值(zhi)(zhi)(zhi)稅(shui)項目，暫停預繳(jiao)增(zeng)值(zhi)(zhi)(zhi)稅(shui)。自(zi)2021年(nian)(nian)(nian)(nian)1月(yue)1日(ri)至2022年(nian)(nian)(nian)(nian)12月(yue)31日(ri)，對小型微利(li)(li)企業年(nian)(nian)(nian)(nian)應(ying)納(na)(na)(na)稅(shui)所(suo)(suo)得額(e)(e)不超過(guo)100萬元的(de)部分(fen)，減(jian)(jian)按(an)(an)(an)12.5%計(ji)入應(ying)納(na)(na)(na)稅(shui)所(suo)(suo)得額(e)(e)，按(an)(an)(an)20%的(de)稅(shui)率(lv)繳(jiao)納(na)(na)(na)企業所(suo)(suo)得稅(shui)。2022年(nian)(nian)(nian)(nian)1月(yue)1日(ri)至2024年(nian)(nian)(nian)(nian)12月(yue)31日(ri)，對小型微利(li)(li)企業年(nian)(nian)(nian)(nian)應(ying)納(na)(na)(na)稅(shui)所(suo)(suo)得額(e)(e)超過(guo)100萬元但不超過(guo)300萬元的(de)部分(fen)，減(jian)(jian)按(an)(an)(an)25%計(ji)入應(ying)納(na)(na)(na)稅(shui)所(suo)(suo)得額(e)(e)，按(an)(an)(an)20%的(de)稅(shui)率(lv)繳(jiao)納(na)(na)(na)企業所(suo)(suo)得稅(shui)等。

三、關于(yu)擴大資源綜合利(li)用(yong)增值(zhi)稅(shui)即征即退政策(ce)適用(yong)范圍至中(zhong)端的回收(shou)分揀打包企業、低值(zhi)可回收(shou)物給予(yu)免稅(shui)等稅(shui)收(shou)優(you)惠政策(ce)建議(yi)

根據(ju)《中(zhong)華人民共(gong)和(he)國立法(fa)(fa)法(fa)(fa)》，稅(shui)種的(de)設立、稅(shui)率的(de)確(que)定(ding)和(he)稅(shui)收(shou)(shou)征收(shou)(shou)管理等稅(shui)收(shou)(shou)基本制度(du)是(shi)由法(fa)(fa)律制定(ding)的(de)。除中(zhong)央明確(que)授權外，地方政(zheng)府、省級及省以下稅(shui)務部門(men)無權制定(ding)稅(shui)收(shou)(shou)優惠(hui)政(zheng)策(ce)。我(wo)局將立足(zu)稅(shui)務部門(men)工(gong)作(zuo)職(zhi)能，持續開展資源(yuan)綜合利(li)用行業相關(guan)稅(shui)收(shou)(shou)調(diao)研，適時向國家稅(shui)務總(zong)局反(fan)映有(you)關(guan)涉稅(shui)建議。

為支持社會經濟發展，稅務(wu)部門將做資(zi)源綜合(he)利用相關稅費(fei)優惠(hui)政策宣傳(chuan)輔導，不(bu)斷(duan)提升納稅服務(wu)水(shui)平(ping)，不(bu)折不(bu)扣落實稅費(fei)優惠(hui)政策，持續優化稅收(shou)營商環境，助力資(zi)源綜合(he)利用行業健康發展。

特此函復。

國家(jia)稅務總(zong)局廈門市稅務局

2022年4月15日

（來源(yuan)：國(guo)家(jia)(jia)稅(shui)務(wu)總局廈(sha)門市稅(shui)務(wu)局 原文題目：國(guo)家(jia)(jia)稅(shui)務(wu)總局廈(sha)門市稅(shui)務(wu)局關于市政協十四屆(jie) 一次(ci)會議(yi)20222029號(hao)提案辦理情況答復(fu)的函）