I. Core breakthrough of policy
Tax rebate rate is increased in stages:
For recycled aluminum alloy products with scrap aluminum content ≥90%, the tax rebate rate is increased from 30% to 50% (effective on July 1, 2025);
A new 15% tax rebate preferential treatment is added for hazardous waste resource utilization projects such as aluminum ash slag.
Recognition standards are relaxed:
The threshold of "annual processing volume of 100,000 tons" is cancelled, and small and medium-sized enterprises are included in the preferential scope for the first time;
Imported scrap aluminum is allowed to be used (CCIC traceability certificate is required) to enjoy tax rebate.
II. Industry impact calculation
Cost advantage is prominent: Calculated at the current aluminum price, the tax rebate income per ton of aluminum increases by 800-1200 yuan;
Capacity structure optimization: It is expected that the proportion of recycled aluminum will increase from 32% to 40% in 2026;
Technology upgrade is accelerated: The demand for low-carbon equipment such as double-chamber melting furnaces and electromagnetic stirring has surged by 300%.
III. Enterprise Application Guide
Material preparation:
Scrap aluminum content test report issued by a third party (must comply with the new standard GB/T 38472-2023);
Screenshot of the network direct reporting system for energy consumption data.
Risk warning:
Customs will strengthen radioactive testing of imported scrap aluminum;
False reporting of scrap aluminum ratio will face a 3-fold fine + cancellation of qualification penalty.
Expert suggestion: Leading enterprises can establish a dual-benefit model of "tax rebate + carbon trading". The new tax rebate policy in 2025 will increase the industry's profit by more than 8 billion yuan.
