納(na)稅(shui)人受(shou)(shou)托運用(yong)(yong)(yong)(yong)填埋(mai)、焚(fen)燒、凈化(hua)(hua)、制肥等方(fang)式，對垃圾、污泥、污水(shui)、廢氣等廢棄物(wu)進行減量(liang)化(hua)(hua)、資源化(hua)(hua)和無(wu)害化(hua)(hua)處(chu)(chu)理(li)處(chu)(chu)置(zhi)，公告區分不同情況，明確了(le)適(shi)用(yong)(yong)(yong)(yong)的(de)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)稅(shui)率(lv)：1.采取(qu)填埋(mai)、焚(fen)燒等方(fang)式進行專業(ye)化(hua)(hua)處(chu)(chu)理(li)后(hou)未產(chan)(chan)生(sheng)貨(huo)物(wu)的(de)，受(shou)(shou)托方(fang)屬于提(ti)(ti)供《銷(xiao)售服(fu)務(wu)、無(wu)形資產(chan)(chan)、不動(dong)產(chan)(chan)注釋》（財稅(shui)〔2016〕36號(hao)文件印(yin)發(fa)）“現代服(fu)務(wu)”中的(de)“專業(ye)技(ji)(ji)術服(fu)務(wu)”，其收(shou)取(qu)的(de)處(chu)(chu)理(li)費(fei)(fei)用(yong)(yong)(yong)(yong)適(shi)用(yong)(yong)(yong)(yong)6%的(de)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)稅(shui)率(lv)；2.專業(ye)化(hua)(hua)處(chu)(chu)理(li)后(hou)產(chan)(chan)生(sheng)貨(huo)物(wu)，且貨(huo)物(wu)歸(gui)屬委托方(fang)的(de)，受(shou)(shou)托方(fang)屬于提(ti)(ti)供“加工(gong)勞(lao)務(wu)”，其收(shou)取(qu)的(de)處(chu)(chu)理(li)費(fei)(fei)用(yong)(yong)(yong)(yong)適(shi)用(yong)(yong)(yong)(yong)13%的(de)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)稅(shui)率(lv)；3.專業(ye)化(hua)(hua)處(chu)(chu)理(li)后(hou)產(chan)(chan)生(sheng)貨(huo)物(wu)，且貨(huo)物(wu)歸(gui)屬受(shou)(shou)托方(fang)的(de)，受(shou)(shou)托方(fang)屬于提(ti)(ti)供“專業(ye)技(ji)(ji)術服(fu)務(wu)”，其收(shou)取(qu)的(de)處(chu)(chu)理(li)費(fei)(fei)用(yong)(yong)(yong)(yong)適(shi)用(yong)(yong)(yong)(yong)6%的(de)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)稅(shui)率(lv)，受(shou)(shou)托方(fang)將產(chan)(chan)生(sheng)的(de)貨(huo)物(wu)用(yong)(yong)(yong)(yong)于銷(xiao)售時，適(shi)用(yong)(yong)(yong)(yong)貨(huo)物(wu)的(de)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)稅(shui)率(lv)。