Building materials products produced by enterprises containing no less than 30% of coal gangue, fly ash and other industrial waste residues as raw materials are exempt from value-added tax.” Income from products whose resources account for more than 30% of raw materials can be exempted from income tax for five years, and a series of preferential tax policies encourage comprehensive utilization of resources.

Relevant Provisions

Article 6: Enterprises and institutions should include comprehensive utilization projects of industrial waste and three wastes in capital construction or technological transformation plans, and the required funds should be raised by themselves and their own funds If it is insufficient, you can apply to the higher authorities and environmental protection departments for resolution or apply for a loan from a bank.

The superior authorities, environmental protection departments or banks should give priority. Relevant departments should give priority to the supply of energy required by enterprises and institutions for comprehensive utilization of industrial wastes.

Article 9: Implement preferential policies for enterprises and institutions to comprehensively utilize three industrial wastes. The scope of enjoying preferential policies shall be governed by the "Catalogue of Comprehensive Utilization of Industrial Wastes" attached to these Measures. Comprehensive utilization products of industrial three wastes that are not in the production catalog of enterprises and institutions, with the approval of the Municipal Planning and Economic Commission, can enjoy preferential policies with reference to the provisions of these measures.

Extended information

Main hazards

Long-term storage of solid waste from industrial waste not only occupies a large amount of land, but also causes serious pollution and pollution to water systems and the atmosphere. harm. Large areas of farmland and forest areas have been destroyed as a result of massive accumulations of mining waste.

Hazardous industrial residues have been stored for a long time. After being leached by rain and snow, the soluble components seep downward from the surface with water. Migrate and transform into the soil, enriching harmful substances, acidifying, alkalinizing and hardening the soil near the yard. Heavy metal pollution may even occur.

Revenue regulations

For industrial waste comprehensive utilization projects constructed by enterprises and institutions with self-raised funds and environmental protection subsidy funds, the income shall belong to the enterprises and institutions, and shall be under the jurisdiction of the competent departments and industries. Departments may not retain, apportion expenses, or allocate products free of charge.

Comprehensive utilization projects of industrial wastes that are jointly invested by enterprises, institutions and their competent departments, or invested and constructed solely by the competent authorities, will retain most of their profits for the enterprises and institutions, and the portion retained by the competent authorities shall not exceed 30% of total income.

Baidu Encyclopedia - Comprehensive utilization of resources