III. General VAT taxpayers selling self-produced products from comprehensive resource utilization and providing labor services for comprehensive resource utilization (hereinafter referred to as selling comprehensive utilization products and services) may enjoy the policy of immediate VAT collection and refund.

(1) The names of resources for comprehensive utilization, the names of products and labor services for comprehensive utilization, technical standards and relevant conditions, refund ratios, etc. shall be implemented in accordance with the relevant provisions of the attached Catalog of VAT Preferential Policies for Products and Labor Services from Comprehensive Utilization of Resources (2022 Edition) (hereinafter referred to as the Catalog) to this Announcement.

Policy link:https://anhui.chinatax.gov.cn/art/2021/12/31/art_22682_1017280.html

Using waste and obsolete solar photovoltaic components, the metals and alloys produced through smelting and purification (excluding iron and ferroalloys) are eligible for a tax refund ratio of 30%.

Policy link:https://www.gov.cn/zhengce/zhengceku/2022-02/28/5676109/files/0f30bfd034414d7dab06ff12e476cf80.pdf

Therefore, 30% tax refund is available for silver paste from photovoltaic recycling, junction box cables, aluminum frames, and copper ribbons.

(IV) From January 1, 2026, the currently effective VAT preferential policies in the following documents shall continue to be implemented.

3. Announcement of the Ministry of Finance and the State Taxation Administration on Improving the VAT Policy for Comprehensive Utilization of Resources (Announcement No. 40 of 2021 of the Ministry of Finance and the State Taxation Administration).

Policy link:https://www.mof.gov.cn/jrttts/202602/t20260203_3983175.htm

Article 13 Where the concentration value of taxable air pollutants or water pollutants discharged by a taxpayer is lower than 30% of the pollutant discharge standards prescribed by the state and local regulations, environmental protection tax shall be levied at a reduced rate of 75%. Where the concentration value of taxable air pollutants or water pollutants discharged by a taxpayer is lower than 50% of the pollutant discharge standards prescribed by the state and local regulations, environmental protection tax shall be levied at a reduced rate of 50%.

Policy link:https://www.mee.gov.cn/ywgz/fgbz/fl/201811/t20181114_673632.shtml#:~:text=%E7%AC%AC%E5%8D%81%E4%B8%89%E6%9D%A1%20%E7%BA%B3%E7%A8%8E%E4%BA%BA%E6%8E%92%E6%94%BE%E5%BA%94%E7%A8%8E%E5%A4%A7%E6%B0%94%E6%B1%A1%E6%9F%93%E7%89%A9%E6%88%96%E8%80%85%E6%B0%B4%E6%B1%A1%E6%9F%93%E7%89%A9%E7%9A%84%E6%B5%93%E5%BA%A6%E5%80%BC%E4%BD%8E%E4%BA%8E%E5%9B%BD%E5%AE%B6%E5%92%8C%E5%9C%B0%E6%96%B9%E8%A7%84%E5%AE%9A%E7%9A%84%E6%B1%A1%E6%9F%93%E7%89%A9%E6%8E%92%E6%94%BE%E6%A0%87%E5%87%86%E7%99%BE%E5%88%86%E4%B9%8B%E4%B8%89%E5%8D%81%E7%9A%84%EF%BC%8C%E5%87%8F%E6%8C%89%E7%99%BE%E5%88%86%E4%B9%8B%E4%B8%83%E5%8D%81%E4%BA%94%E5%BE%81%E6%94%B6%E7%8E%AF%E5%A2%83%E4%BF%9D%E6%8A%A4%E7%A8%8E%E3%80%82%20%E7%BA%B3%E7%A8%8E%E4%BA%BA%E6%8E%92%E6%94%BE%E5%BA%94%E7%A8%8E%E5%A4%A7%E6%B0%94%E6%B1%A1%E6%9F%93%E7%89%A9%E6%88%96%E8%80%85%E6%B0%B4%E6%B1%A1%E6%9F%93%E7%89%A9%E7%9A%84%E6%B5%93%E5%BA%A6%E5%80%BC%E4%BD%8E%E4%BA%8E%E5%9B%BD%E5%AE%B6%E5%92%8C%E5%9C%B0%E6%96%B9%E8%A7%84%E5%AE%9A%E7%9A%84%E6%B1%A1%E6%9F%93%E7%89%A9%E6%8E%92%E6%94%BE%E6%A0%87%E5%87%86%E7%99%BE%E5%88%86%E4%B9%8B%E4%BA%94%E5%8D%81%E7%9A%84%EF%BC%8C%E5%87%8F%E6%8C%89%E7%99%BE%E5%88%86%E4%B9%8B%E4%BA%94%E5%8D%81%E5%BE%81%E6%94%B6%E7%8E%AF%E5%A2%83%E4%BF%9D%E6%8A%A4%E7%A8%8E%E3%80%82%20%E7%AC%AC%E5%9B%9B%E7%AB%A0%20%E5%BE%81,%E6%94%B6%20%E7%AE%A1%20%E7%90%86%20%E7%AC%AC%E5%8D%81%E5%9B%9B%E6%9D%A1%20%E7%8E%AF%E5%A2%83%E4%BF%9D%E6%8A%A4%E7%A8%8E%E7%94%B1%E7%A8%8E%E5%8A%A1%E6%9C%BA%E5%85%B3%E4%BE%9D%E7%85%A7%E3%80%8A%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E7%A8%8E%E6%94%B6%E5%BE%81%E6%94%B6%E7%AE%A1%E7%90%86%E6%B3%95%E3%80%8B%E5%92%8C%E6%9C%AC%E6%B3%95%E7%9A%84%E6%9C%89%E5%85%B3%E8%A7%84%E5%AE%9A%E5%BE%81%E6%94%B6%E7%AE%A1%E7%90%86%E3%80%82

Article 27 The following income of enterprises may be exempted from or reduced in corporate income tax:

(1) Income from projects in agriculture, forestry, animal husbandry, and fishery;

(2) Income from investment and operation of public infrastructure projects specially supported by the state;

(3) Income from qualified environmental protection, energy saving, and water saving projects;

(4) Income from qualified technology transfer;

(5) Income specified in Paragraph 3 of Article 3 of this Law.

Article 34 The investment amount in special equipment purchased by enterprises for environmental protection, energy saving and water saving, workplace safety, etc. may be credited against tax by a certain proportion.

Policy link:https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193018/content.html