Circular of National Development and Reform Commission, Ministry of Finance and State Administration of Taxation on the Release of the Catalogue for Comprehensive Utilization of Resources (Revised in 2003)
Circular of National Development and Reform Commission, Ministry of Finance and State Administration of Taxation on the Release of the Catalogue for Comprehensive Utilization of Resources (Revised in 2003)
Circular of National Development and Reform Commission, Ministry of Finance and State Administration of Taxation on the Release of the Catalogue for Comprehensive Utilization of Resources (Revised in 2003)
Fa Gai Huan Zi [2004] No.73
January 12, 2004
The Development and Reform Commissions (Planning Commissions), Economic and Trade Commissions (Economic Commissions), Public Finance Offices (Bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, city specifically designated in the state plan as well as Xinjiang Production and Construction Corps, and the relevant departments of the State Council:
In accordance with the regulation of the Circular of the State Council on Approving and Forwarding the Opinions of the State Economic and Trade Commission and Other Departments on the Further Development of Comprehensive Utilization of Resources (Guo Fa [1996] No.36), we organize to revise the Catalogue for Comprehensive Utilization of Resources (revised in 2003) for the purpose of carrying out the state preferential policies on comprehensive utilization of resources, promoting the reasonable utilization and economization of resources, improving resources utilization ratio, protecting environment and realizing the sustainable development of economical society. It is hereby distributed to you. Please implement accordingly. The former Catalogue for Comprehensive Utilization of Resources promulgated by the State Economic and Trade Commission and other departments shall be repealed simultaneously.
This Catalogue is the basis on which the enterprises enjoy the state preferential tax policy on comprehensive utilization of resources in new period and reflects the policy orientation that the State encourages comprehensive utilization and development of resources. The enterprises producing the products of this Catalogue must comply with the State industrial policy and the products must reach relevant standards.
Each region and relevant department shall strengthen the management of comprehensive utilization of resources, carry out the State preferential tax policy and avoid the phenomena of consenting unduly preferential tax policies as a result of being cheated. Please report any opinion or suggestion appeared in implementation in a timely manner.
Attachment: Catalogue for Comprehensive Utilization of Resources (Revised in 2003)
Article 1 Products produced by comprehensive utilization of symbiotic and associated resources during the exploitation and processing course of mineral resources
1. Coal series associated kaolinite (kaolin), alumina clay, fire clay, bentonite, diatomaceous earth, basalt, diabase, marble, granite, troilite, sulfur concentrate, gas, montan wax, humid acid and hydrochlorate type, gypsum, graphite, natural coke and its manufactured and utilized products;
2. Troilite, copper, cobalt, sulfur, fluorite, phosphor, vanadium, manganese, fluorite concentrate, rare earth concentrate and titanium concentrate reclaimed from ferrous metal mine and gold mine;
3.
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