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.

(5) It is produced by rotary kiln process, and the raw materials are mixed with cement (including cement clinker) with a waste residue ratio of not less than 30%.

(6) If a member of Shanghai Futures Exchange, a customer or a member of Shanghai Gold Exchange sells standard gold through Shanghai Futures Exchange or 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.

(7) Before the end of 7)20 10/0, the general VAT taxpayer sells the software products developed and produced by himself or converted from imported software, and the VAT is levied at the statutory tax rate of 17%, and the part with the actual VAT tax burden exceeding 3% will be refunded immediately.

(eight) the actual tax burden of aircraft maintenance service value-added tax exceeds 6%, which should be refunded immediately.

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

(1) nitrocellulose powder, a coating material, is produced by retired military propellant.

(2) Flue gas and desulfurization by-products of high-sulfur natural gas 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) Electricity generated by wind power generation.

(6) Some new wall materials.