随着我国冶金建材、石油化工和能源环保等行业的迅猛发展,耐火材料产品的消耗量迅速增长。现实生产经营中,只有很少一部分企业尝试了利用废旧耐火材料生产再生耐火材料产品,究其根源,缺乏相关的税收政策扶持,经营管理实践与涉税事项处理中的历史问题是主要原因。以辽宁省营口市为例,通过对不同规模耐火材料生产企业的调研,仅以增值税为例,生产再生耐火材料产品企业的平均税负大大高于运用新耐火材料生产同类产品的企业,主要原因就是企业在购入废旧耐火材料时无法取得增值税专用发票,甚至无法取得合法有效的结算凭证。这是由产生废旧耐火材料企业(以下简称“产废企业”)的“垄断型”处理方式决定的。产废企业在处置废旧耐火材料时通常会采用“整体外包”的形式,与相关企业 With the rapid development of China’s metallurgical building materials, petrochemicals and energy and environmental protection industries, the consumption of refractory products has rapidly increased. In the actual production and operation, only a few enterprises try to make use of waste refractory materials to produce renewable refractory products. The main reason is the lack of relevant tax policy support, operation and management practices and the historical issues concerning tax-related matters. Taking Yingkou City of Liaoning Province as an example, the average tax burden of producing refractories products is much higher than that of enterprises producing similar products using new refractories, based on the investigation of refractory manufacturers with different scales only using value added tax as an example. The reason is that enterprises can not obtain special VAT invoices when buying waste refractory materials, and even can not obtain legal and valid settlement vouchers. This is determined by the “monopoly” treatment of waste-aged refrained enterprises (hereinafter referred to as “waste-producing enterprises”). Waste disposal enterprises in the disposal of waste refractory materials will usually be used “overall outsourcing ” in the form, and related businesses