the ministry of finance and the state administration of taxation of the provisions of the relevant documents, the use of rotary kiln process in production of cement clinker grinding process or purchased by the production of cement, cement raw materials for the production of mixed waste residue ratio of not less than 30%, the implementation of value-added tax jizhengjitui policy. from the tax collection and management aspects, cement enterprise mixed waste residue ratio of not less than 30% enjoy preferential policies, tax collection and administration work has brought many challenges.
one is the purchase of channels" all kinds of waste", provides an opportunity to fake invoices.
two is to check the accounts. at present, some cement enterprise scale is large, often a cement company in a county has many cement production facilities, the outsourcing of the fly ash storage in multiple, adding fly ash to inventory, account checking is not possible, the mixed waste fraud may be provided.
three is the use of volume is not good monitoring. no matter in the raw material for the firing stage, or clinker grinding stages, involving waste blending ratio monitoring. taxation personnel rely on enterprises to provide feeding single and recording the determined waste blending ratio, is unable to monitor their authenticity.
four is the levy of the tax rebate products easy to confuse. cement enterprise products have a number of varieties, the products according to the tax policy, there is a need to refund, also need to be taxed. companies often will not refund refund products products as tax fraud.
with industry, cement industry to enjoy this cancellation of preferential tax policy. from the aspect of environmental protection, cement production enterprises discharge total amount of carbon dioxide is very huge, it only uses a little waste, will give preferential policies are not reasonable. from improve cement product quality, improve the use life of buildings, and should not be given the preferential tax.
source: cement business network
[editor: wang hong]
reprinted please specify" source: cement business network"