VAT will be refunded immediately. Specific projects include:

1, tax refund at the rate of 100%:

(1) High-purity carbon dioxide products produced by industrial waste gas.

(2) Electricity or heat generated by garbage as fuel.

(3) Shale oil produced by oil shale is related to coal mining.

(4) Recycled asphalt concrete produced from waste asphalt concrete. The proportion of waste asphalt concrete in production raw materials is not less than 30%.

(5) For cement produced by rotary kiln method (including cement clinker, the same below) or cement produced by grinding cement clinker purchased from abroad, the proportion of mixed waste residue in cement production raw materials shall not be less than 30%.

(six) the use of waste heat and pressure generated in industrial production to generate electricity or heat.

(7) Utilization of kitchen waste, livestock manure, rice husk, peanut hull, corn cob, camellia oleifera shell, cottonseed hull, three residues, submicron fuelwood, oily sewage, organic wastewater, sludge generated after sewage treatment and oily sludge (scum) generated during oil production in oil fields, including electricity, heat and fuel produced with biogas generated by fermentation of the above resources as raw materials.

(eight) dried sludge and fuel produced by sludge produced after sewage treatment.

(9) Feed-grade mixed oil produced from waste animal and vegetable oils.

(10) Lubricant base oil, gasoline, diesel oil and other industrial oils produced from recovered waste mineral oil.

(1 1) emulsified oil blending agent and waterproof coiled material products produced by using sludge (scum) produced during oil production in oilfield.

(12) Hair files made of human hair.

(13) If a member of the Shanghai Futures Exchange, a customer or a member of the Shanghai Gold Exchange sells standard gold through the Shanghai Futures Exchange or the Shanghai Gold Exchange and physical delivery occurs, the tax authorities will issue a special VAT invoice according to the actual transaction price, and the VAT will be refunded once it is collected;

(14) For the software products developed and produced by general VAT taxpayers or converted from imported software, after VAT is levied at the statutory tax rate of 17%, the part with actual VAT tax burden exceeding 3% will be refunded immediately;

(15) If the actual value-added tax burden of aircraft maintenance service exceeds 6%, it will be refunded immediately;

(16) For units that have placed more than 25% (including 25%) of disabled people and the number of disabled employees is not less than 10, the tax authorities actually place disabled people according to the number of units, and the value-added tax will be refunded as soon as it is collected.

(1 7) 20111October1to 20121231February.

2, according to the proportion of 80% that is, the levy will be refunded.

Wood (bamboo, straw) fiberboard, wood (bamboo, straw) particleboard, blockboard, activated carbon, tannin extract, hydrolyzed alcohol, carbon rods produced from agricultural and forestry residues such as three kinds of residues, second-class fuelwood and crop straw; Box board paper produced by Salix.

3, according to the proportion of 50% tax refund.

(1) nitrocellulose powder, coating material produced by retired military propellant;

(two) flue gas and high sulfur natural gas desulfurization by-products produced by coal-fired power plants and various industrial enterprises;

(3) Steam, activated carbon, white carbon, lactic acid, calcium lactate and biogas produced by waste distiller's grains and bottom pot water;

(4) Electricity and heat produced with coal gangue, coal slime, stone coal and oil shale as fuels;

(5) Wind power generation;

(6) Some new wall materials.

(7) Bagasse pulp, bagasse particleboard and various paper products produced from bagasse.

(8) Alumina and activated calcium silicate produced from fly ash and coal gangue.

(9) Sludge microbial protein produced by sludge.

(10) Porcelain insulators and calcined kaolin produced from coal gangue.

(1 1) gold, silver, palladium, rhodium and gold produced by waste batteries, waste photosensitive materials, waste color developer, waste catalysts, waste light bulbs (tubes), electrolytic waste, electroplating waste, waste circuit boards, resin waste, soot, wet mud, smelting slag, river bottom sludge, waste motors and waste cars.

(12) special materials for modified recycling of gasoline, diesel oil, waste plastic (rubber) oil, petroleum coke, carbon black, recycled paper pulp, aluminum powder, automobiles, motorcycles, household appliances, pipelines, etc. Made of waste plastics, waste PVC products, waste rubber products and waste aluminum-plastic composite paper packaging materials. Moisture content less than 1%), recycled polyethylene terephthalate (PET) resin for bottles (acetaldehyde content less than or equal to 1ug/g) and recycled plastic products.

(13) Fiber yarns, woven fabrics, non-woven fabrics, felts, adhesives and recycled polyester products produced from waste natural fibers and chemical fibers and their products.

(14) graphite special-shaped parts, graphite blocks, graphite powder and graphite carburizing agent produced from waste graphite.

(15) For listed publications, the policy of 50% refund of value-added tax shall be implemented in the publishing process.

You can look at it in detail.