• 1、我公司利用回收的廢舊玻璃瓶生產(chǎn)玻璃，其他條件都符合，可以享受資源綜合利用增值稅即征即退50%政策嗎
• 2、小型取暖器哪里回收
• 3、老師好 我想咨詢一下 我們是一個再生資源有限公司 收購農(nóng)民手里的廢舊塑料 清洗破碎后加工成顆粒 稅局給我們反50%的增值稅 這段時間因為疫情原因 沒在外面收購那么多廢舊塑料 在同行企業(yè)購買了破碎好的原材料 （他們給我們開了專票我們也抵扣了 稅局已經(jīng)給他們返過稅了 ）我們現(xiàn)在需要把這部分原材料單獨核算 想問一下用不用把這部分的進項稅轉(zhuǎn)出

1、我公司利用回收的廢舊玻璃瓶生產(chǎn)玻璃，其他條件都符合，可以享受資源綜合利用增值稅即征即退50%政策嗎

答：根據(jù)《財政部?國家稅務總局關(guān)于印發(fā)<資源綜合利用產(chǎn)品和勞務增值稅優(yōu)惠目錄>的通知》（財稅〔2015〕78號）附件2規(guī)定：“綜合利用的資源名稱：廢玻璃。綜合利用產(chǎn)品和勞務名稱：玻璃熟料。技術(shù)標準和相關(guān)條件：1.產(chǎn)品原料95%以上來自所列資源；2.產(chǎn)品符合《廢玻璃分類》（SB/T10900-2012）的技術(shù)要求；3.納稅人符合《廢玻璃回收分揀技術(shù)規(guī)范》（SB/T11108-2014）規(guī)定的技術(shù)要求。”根據(jù)文件第二條規(guī)定“納稅人從事《目錄》所列的資源綜合利用項目，其申請享受本通知規(guī)定的增值稅即征即退政策時，應同時符合下列條件：（一）屬于增值稅一般納稅人。（二）銷售綜合利用產(chǎn)品和勞務，不屬于國家發(fā)展改革委《產(chǎn)業(yè)結(jié)構(gòu)調(diào)整指導目錄》中的禁止類、限制類項目。（根據(jù)《財政部?稅務總局關(guān)于資源綜合利用增值稅政策的公告》（財政部?稅務總局公告2019年第90號）規(guī)定，《財政部?國家稅務總局關(guān)于新型墻體材料增值稅政策的通知》(財稅〔2015〕73號，以下稱財稅〔2015〕73號文件)第二條第一項和財稅〔2015〕78號文件第二條第二項中，“《產(chǎn)業(yè)結(jié)構(gòu)調(diào)整指導目錄》中的禁止類、限制類項目”修改為“《產(chǎn)業(yè)結(jié)構(gòu)調(diào)整指導目錄》中的淘汰類、限制類項目”。）（三）銷售綜合利用產(chǎn)品和勞務，不屬于環(huán)境保護部《環(huán)境保護綜合名錄》中的“高污染、高環(huán)境風險”產(chǎn)品或者重污染工藝。（四）綜合利用的資源，屬于環(huán)境保護部《國家危險廢物名錄》列明的危險廢物的，應當取得省級及以上環(huán)境保護部門頒發(fā)的《危險廢物經(jīng)營許可證》，且許可經(jīng)營范圍包括該危險廢物的利用。（五）納稅信用等級不屬于稅務機關(guān)評定的C級或D級。納稅人在辦理退稅事宜時，應向主管稅務機關(guān)提供其符合本條規(guī)定的上述條件以及《目錄》規(guī)定的技術(shù)標準和相關(guān)條件的書面聲明材料，未提供書面聲明材料或者出具虛假材料的，稅務機關(guān)不得給予退稅?！?img 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' />

2、小型取暖器哪里回收

小型取暖器可以上門回收、到廢品站回收或者寄回生產(chǎn)廠家進行回收處理。以下是具體的回收介紹：

3、老師好 我想咨詢一下 我們是一個再生資源有限公司 收購農(nóng)民手里的廢舊塑料 清洗破碎后加工成顆粒 稅局給我們反50%的增值稅 這段時間因為疫情原因 沒在外面收購那么多廢舊塑料 在同行企業(yè)購買了破碎好的原材料 （他們給我們開了專票我們也抵扣了 稅局已經(jīng)給他們返過稅了 ）我們現(xiàn)在需要把這部分原材料單獨核算 想問一下用不用把這部分的進項稅轉(zhuǎn)出

您好 用于免稅項目的進項不能抵扣，一般計稅項目的進項可以抵扣。

恒林（廣州）再生資源回收有限公司提供酒店回收,空調(diào)回收,電腦回收,庫存物資回收,稀有金屬回收、設備回收、廢舊回收、物資回收、有色金屬回收、各種廢品回收等，可提供上門回收服務,歡迎來電咨詢。

我們以誠為本的經(jīng)營理念，誠信合作、機械設備價高同行，服務大眾，具備多年回收經(jīng)驗，專業(yè)人員上門估價，價格合理。我們將竭誠為各公司及工廠提供快速熱情周到服務，歡迎您的來電！15989003408