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2024
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Summary of Support Policies for Comprehensive Utilization of Coal Gangue and Fly Ash
The latest "Special Management Measures for Energy Conservation and Carbon Reduction Central Budget Investment" released by the National Development and Reform Commission clarifies that "circular economy supports carbon reduction" by promoting the comprehensive utilization of solid waste such as tailings (associated minerals), coal gangue, fly ash, metallurgical slag, industrial by-product gypsum, and construction waste. The subsidy ratio is controlled at no more than 15% of the total project investment for central budget funds, with the principle that the support funds for a single project do not exceed 100 million yuan. Support directions for coal gangue include: sintered blocks, sand and gravel aggregates, production of expanded clay and related products, extraction and secondary utilization of valuable components, production of active calcium carbonate, calcined kaolin, and other comprehensive utilization projects of consumable coal gangue solid waste. Support directions for fly ash include: production of blocks, calcium carbonate boards, expanded clay and related products, and extraction and utilization of valuable components.
I. Special Subsidy Policy for Central Budget Investment
The latest "Special Management Measures for Energy Conservation and Carbon Reduction Central Budget Investment" issued by the National Development and Reform Commission clarifies that "circular economy helps reduce carbon" supports the comprehensive utilization of solid waste such as tailings (associated minerals), coal gangue, fly ash, metallurgical slag, industrial by-product gypsum, and construction waste. The subsidy ratio is controlled by the central budget funds, not exceeding the total investment of the project.15%The support funds for a single project shall not exceed1100 million yuan. Support directions for coal gangue: sintered blocks, sand and gravel aggregates, production of expanded clay and related products, extraction and secondary utilization of valuable components, production of active calcium carbonate, calcined kaolin, and other comprehensive utilization projects of consumable coal gangue solid waste. Support directions for fly ash: production of blocks, calcium carbonate boards, expanded clay and related products, and extraction and utilization of valuable components.
RelatedDocuments: "Notice of the National Development and Reform Commission on Printing and Distributing<Special Management Measures for Energy Conservation and Carbon Reduction Central Budget Investment>" (Development and Reform Environmental Resources Regulation [2024] No. 338)
Connecting Department: Development and Reform Department
II. Tax Incentive Policies
(1) Environmental Protection Tax. The "Notice from the Ministry of Finance, State Administration of Taxation, and Ministry of Ecology and Environment on Issues Related to Environmental Protection Tax" clearly states that "the taxable solid waste emission of enterprises is the amount of solid waste generated minus the amount stored, disposed of, and comprehensively utilized."
RelatedDocument: "Notice from the Ministry of Finance, State Administration of Taxation, and Ministry of Ecology and Environment on Issues Related to Environmental Protection Tax" (Finance and Tax [2018} 23)
对接部门：税务部门
（二）增值税。财政部、税务总局《资源综合利用产品和劳务增值税优惠目录》中明确企业符合目录内对利用煤矸石生产综合利用产品相关条件和要求的，按照目录退税比例，享受增值税即征即退政策。
Related文件：《关于完善资源综合利用增值税政策的公告》（财政部税务总局公告2021年第40号）
对接部门：税务部门
（三）所得税。按照《环境保护、节能节水项目企业所得税优惠目录》《资源综合利用企业所得税优惠目录》，企业按照目录所列资源为主要原材料，生产符合目录内要求的产品，在计算应纳税所得额时，减按90%计入当年收入总额。
Related文件：《关于公布<环境保护、节能节水项目企业所得税优惠目录（2021年版）>以及 <资源综合利用企业所得税优惠目录（2021年版）> 的公告》（财政部 税务总局 发展改革委 生态环境部公告2021年第36号）
对接部门：税务部门
（四）工业固体废物综合利用评价。为保障企业切实享受资源综合利用税收减免优惠政策，按照《财政部税务总局生态环境部关于环境保护税征收有关问题的通知》中明确的“纳税人对应税固体废物进行综合利用的，应当符合工业和信息化部制定的工业固体废物综合利用评价管理规范”。自治区工信厅按照国家工信部《工业固体废物资源综合利用评价管理暂行办法》要求，对综合利用企业开展综合利用评价相关工作。
Related文件：《关于印发<内蒙古自治区工业固体废物资源综合利用评价实施细则>的通知》（内工信节综字〔2019〕412号）
对接部门：工业和信息化部门
三、自治区重点产业发展专项（工业绿色化改造方向）资金支持政策
2024年出台的《坚持稳中求进以进促稳推动产业高质量发展政策清单》明确支持工业固废资源综合利用，对新建工业固废资源综合利用量1万吨/年以上的采用先进适用技术进行工业固废和再生资源高端化、绿色化、循环化利用项目，按每综合利用1吨给予10元补助。（对接部门：工业和信息化部门）
Related文件：《关于印发2024年自治区重点产业发展专项资金申报指南的通知》（内工信投规字〔2023〕386号）和《关于组织开展2024年重点产业发展专项资金项目补充申报的通知》（内工信投规字〔2024〕90号）
对接部门：工业和信息化部门
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