（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

Circular of the Ministry of Finance and the State Administration of Taxation on Policies of Value-added Tax on Renewable Resources

the Ministry of Finance and the State Administration of Taxation　　Cai Shui [2008] No. 157　　December 9, 2008

The financial offices (bureaus) and Offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Financial Supervision Commissioner Offices of the Ministry of Finance at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and the financial bureau of Xinjiang Production and Construction Corp.,

In order to facilitate the callback and utility of renewable resources, accelerate the sound and orderly development of the renewable resource callback and utility industry, save resources, protect the environment, and promote the taxation equality and the regulation of tax systems, we decide to modify the policies of value-added tax on renewable resource callback and uti