To mitigate global warming, actively implement the Kyoto Protocol, further promote the comprehensive utilization of resources, and encourage energy conservation and emissions reduction across various industries, the State Administration of Taxation recently revised and adjusted the value-added tax (VAT) policies regarding products derived from the comprehensive utilization of resources, following approval by the State Council. The policy explicitly stipulates that “high-purity carbon dioxide products produced using industrial waste gas as raw material” are eligible for the VAT “collect-and-refund” preferential policy. Furthermore, such high-purity carbon dioxide products must comply with the relevant provisions of the national standard for liquid carbon dioxide as a food additive (GB 10621—2006).