最近，财政部和国家税务总局联合发出《关于企业所得税若干优惠政策的通知》，从政策上对资源综合利用企业和废旧物资回收企业予以支持。明确了利用。三废”为主要原料进行生产的企业，可在5年内减征或免征所得税，具体规定如下：（1）企业在原设计规定的产品以外，综合利用本 Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Several Preferential Policies Concerning Enterprise Income Tax, which supports the comprehensive resource utilization enterprises and waste material recycling enterprises in terms of policies. Clearly used. Three wastes "as the main raw material for production may be reduced within 5 years or exempt from income tax, the specific provisions are as follows: (1) enterprises in the original design of the product, the comprehensive utilization of this