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1、1Accounting for building materials enterprise resource utilization analysisFirst, 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
2、 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 specified resource as the main raw materials, produc
3、tion 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), wa
4、ste gas, waste residue. 2Utilization 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, chemic
5、al 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 Tax 2008 No. 156. Second, mining, power plant f
6、or the production of raw materials, waste resources, building materials enterprise resource utilization efficiency advantages the product analysis 1 VAT tax benefits. 3(2) enjoy the tax benefits of income tax policy. 3 a significant reduction in unit costs. Third, the comprehensive utilization of re
7、sources in the cost of building materials, quality, and the conflict between marketing and Countermeasures Currently, confusion utilization of production resources is the product of the building materials industry: As the objective is to achieve adequate incentives must be mixed with the waste conte
8、nt, the use of waste to reduce the cost of raw materials and other low-cost ratio, this series means Although the product can greatly reduce the cost to obtain a maximum subsidy income, but the impact of the markets most sensitive nerve: product quality. Although there is emphasis on high-grade larg
9、e-scale construction projects, products, resulting in higher market prices to factor in, but only to reduce costs at the expense of marketing the brand is widespread. Development to the present, the building materials industry has emerged a strange phenomenon, 4such as high-grade cement and composit
10、e cement price gap at 85 yuan / ton, while the gap between the cost only 50 yuan / ton, plus $ 10 rebate, it is only a difference of 60 yuan / ton. This shows that the resource utilization of the products do not make money. Why then painstakingly search for industrial waste, why the tax payable on t
11、he often complex tax audit procedures? painstaking research produced high value-added products to create greater benefits leading to this phenomenon, there are two main reasons: 1 small and medium enterprises staring civil construction materials and general construction of small market share, to tax
12、 the profit point, continue on the painstaking efforts in low-end products, in the case of excess capacity, resulting in lower market price. (2) To continue to reduce costs, quality is getting worse, the brand is gone. Ways to resolve these contradictions are as follows: 1 industrial waste can be us
13、ed, use it, just thinking about business near distance, the reserve price low to reduce costs on the line, Do not just stare at a 30% blending 5ratio, the ratio of light as white as can be achieved 10 dollar rebate, so the product quality and long-term future market share is hardly responsible. Busi
14、ness to know how willing word, the premise of quality, customer is Gods idea, to ensure product quality and reduce costs, under the premise can be mixed with enough on doping, doping is not enough to give up the 10 dollars. (2) industrial waste products are not all poor quality products, on the cont
15、rary, many high-quality products, brand name! Industrial waste is a resource, companies should take into account the national requirements using the standard, a look at the direction of encouraging re-use on-line of using waste products to enter the brand, painstaking research and development, quality, strength higher than the industry standard of similar products, so the product to the market show, is a symbol of environmental protection, the green flag. and the use of waste continue to develop new products, long-term occupation of the market. 3 With the changes in market demand, resource nt
