accounting for building materials enterprise resource utilization analysis（占建材企业资源利用率分析）.docVIP

Accounting for building materials enterprise resource utilization analysis First, the use of fly ash, coal and other industrial waste to produce building materials, preferential tax policies 1 The new Enterprise Income Tax Law. Tax Law Article 33 stipulates that enterprises comprehensive utilization of resources, production line with state industrial policies and regulations of the products of the revenue, you can calculate the amount of taxable income minus total income provisions of the Ordinance 第九十九条, by total income, is an enterprise to lt;lt;resource utilization enterprise income tax preferential directorygt;gt; specified resource as the main raw materials, production and national non-restricted and prohibited in line with national standards and industry-related products of the revenue, reduced rate of 90% included in total revenue. (2) resource utilization enterprise income tax preferential catalog (2008 edition). Infobox listings Second: water (liquid), waste gas, waste residue. Utilization of resources: coal gangue, stone coal, fly ash, mining and mineral processing waste, smelting waste, industrial slag, gypsum, phosphogypsum, River (drainage) channel dredging (silt), aeolian sand, building waste, municipal solid waste incineration residue, chemical waste, industrial waste. Products: brick (W), block, siding products, gypsum products and commodities fly ash. Technical standards: products from more than 70% of raw materials listed resources. 3 Ministry of Finance State Administration of Taxation lt;lt;other products on the comprehensive utilization of resources and value-added tax policy noticegt;gt; Tax [2008] No. 156. Second, mining, power plant for the production of raw materials, waste resources, building materials enterprise resource utilization efficiency advantages the product analysis 1 VAT tax benefits. (2) enjoy the tax benefits of income tax policy. 3 a significant reduction in unit costs. Third,