【引言】
养殖烘干设备不同于普通机械设备，一旦投产，就是24小时连续运转、全年不停产的核心产能设备。
2026 年固废资源化扶持政策持续落地，不管是畜禽养殖场粪污无害化升级，还是工矿企业煤泥、废渣资源化技改，都有对应的专项资金、税费优惠可以申领。但不少企业、养殖场因为看不懂政策、选错设备、申报材料准备不全，白白错失政策红利，甚至项目建成之后无法通过验收拿不到补贴。
今天我们把畜禽粪污、工矿固废两大赛道补贴红利、监管红线、申报实操要点一次性梳理清楚，帮助养殖主体、工矿企业看懂政策、选对设备、规范申报，少踩坑、多受益。
The supporting policies for solid waste resource utilisation will continue to be implemented in 2026. Special funds and tax incentives are available for applications for either the harmless upgrading of manure treatment in livestock and poultry farms or technical transformation for the resource utilisation of coal slime and residues in industrial and mining enterprises. Nevertheless, many enterprises and farms have missed out on policy dividends simply due to poor understanding of policies, improper equipment selection, or incomplete application documents. In some cases, projects fail to pass acceptance after completion and subsidies cannot be obtained.
Today we systematically sort out subsidy benefits, regulatory red lines and practical application essentials for the two major sectors of livestock and poultry manure and industrial and mining solid waste. This helps breeding entities and industrial and mining enterprises understand relevant policies, select proper equipment, submit standard applications, avoid pitfalls and maximise benefits.
一、2026 固废资源化政策背景，两大板块扶持方向梳理
围绕固体废物综合治理，国家及各地方持续加大对畜禽粪污资源化与工矿工业固废综合利用项目扶持力度中国政府网。农业端重点推进规模化养殖场粪污减量化、无害化、种养循环项目；工业端重点支持煤泥、各类高粘废渣减量化处置、固废循环利用技改升级。补贴普遍采用先建后补、以奖代补模式，项目完成建设、验收达标之后兑付资金，同时配套资源综合利用相关税收减免，覆盖设备购置、产线改造、集中处理中心建设等多类场景。
I. Background of 2026 Solid Waste Resource Utilisation Policies: Support Guidelines for Two Major Sectors
For comprehensive solid waste management, national and local authorities keep increasing support for projects involving the resource utilisation of livestock and poultry manure and the comprehensive utilisation of industrial solid waste in mines and factories. On the agricultural side, priority is given to manure volume reduction, harmless treatment and planting-breeding circulation projects at large-scale breeding farms. On the industrial side, support focuses on volume reduction treatment of coal slime and various high-viscosity residues, as well as technical transformation and upgrading for solid waste recycling.
Subsidies are generally granted under the model of construction-first subsidy-later and rewards in lieu of subsidies. Funds are disbursed after project completion and successful acceptance. Supporting tax reductions and exemptions related to comprehensive resource utilisation are also available, covering scenarios such as equipment purchase, production line renovation and the construction of centralised treatment centres.
二、三大政策红利，读懂可申领的扶持资源
红利一：畜禽粪污无害化处理项目，先建后补支持产线建设
针对规模化鸡场、猪场等养殖主体，粪污烘干处理设备购置、成套资源化产线改造，纳入地方畜禽粪污提升改造专项。按照项目实际投资分级给予补助，采取先建后补，项目验收合格后拨付补贴资金，支持养殖场完善粪污无害化、减量化硬件配套，从源头解决粪污堆放、异味污染问题。种养循环示范基地、区域性粪污集中处理中心项目，还可申请更高额度专项奖补。
红利二：工业固废综合利用项目，工矿技改专项补贴
工矿企业煤泥、工业高粘废渣烘干资源化改造，属于节能降碳、大宗固废综合利用技改范畴，可申报地方工业技改专项资金。针对固废减量化、资源化设备升级项目，对设备购置、产线改造给予相应资金扶持，鼓励企业解决煤泥露天堆放、固废积压处置难题，降低厂区固废处置压力，实现废弃物料再利用。
红利三：资源综合利用税收优惠，增值税、企业所得税减免
符合《资源综合利用优惠目录》条件的企业，可享受对应的税收红利：
✅增值税：固废综合利用相关项目可享受增值税即征即退等优惠政策；
✅企业所得税：固废资源化项目，满足原料占比、产品标准，可享受所得税相关减免；
✅固体废物完成合规综合利用，符合标准可享受环保税免征相关政策。
提示：税收优惠实行自行判别、申报享受，相关资质、台账、检测报告需要完整留存备查。
II. Three Major Policy Dividends: Understand Available Support Resources
Dividend 1: Harmless livestock and poultry manure treatment projects – construction-first subsidy-later for production line development For breeding entities such as large-scale chicken and pig farms, the purchase of manure drying equipment and renovation of complete resource utilisation production lines fall under local special programmes for livestock and poultry manure upgrading. Tiered subsidies are offered based on actual project investment under the construction-first subsidy-later mechanism, with funds disbursed upon successful project acceptance. The support helps farms improve hardware for manure harmless treatment and volume reduction, addressing issues such as manure stockpiling and odour pollution at source. Projects for planting-breeding circulation demonstration bases and regional centralised manure treatment centres may apply for special rewards of higher amounts.
Dividend 2: Comprehensive industrial solid waste utilisation projects – special subsidies for industrial and mining technical transformation Drying and resource utilisation renovation of coal slime and high-viscosity industrial residues in industrial and mining enterprises falls within the scope of technical transformation for energy saving, carbon reduction and bulk solid waste comprehensive utilisation. Enterprises may apply for local special funds for industrial technical transformation. For solid waste volume reduction and resource utilisation equipment upgrading projects, corresponding financial support is provided for equipment purchase and production line renovation. The policy encourages enterprises to resolve problems including open-air stockpiling of coal slime and solid waste backlog, reduce on-site solid waste disposal pressure and realise reuse of waste materials.
Dividend 3: Tax incentives for comprehensive resource utilisation – VAT and corporate income tax relief Enterprises meeting the criteria specified in the Catalogue of Preferential Policies for Comprehensive Resource Utilisation are eligible for corresponding tax benefits: ✅ Value-Added Tax: Projects related to comprehensive solid waste utilisation can enjoy preferential policies such as VAT refund upon payment. ✅ Corporate Income Tax: Solid waste resource utilisation projects that meet requirements for raw material proportion and product standards may qualify for income tax reductions and exemptions. ✅ Where solid waste is comprehensively utilised in compliance with regulations and meets relevant standards, enterprises may apply for environmental tax exemption.
Note: Tax incentives adopt the self-assessment and application-enjoyment mechanism. Relevant qualifications, account books and test reports must be fully retained for inspection.
三、环保硬性监管要求，合规是申报补贴的大前提
政策红利同步配套硬性监管约束，补贴不是普惠福利，项目必须满足环保合规要求：
1.规模化畜禽养殖场，必须配套标准化粪污无害化处理设施，严禁粪污随意露天堆放、直排，粪污乱堆乱放、异味扰民会触发巡查整改与处罚，同时直接取消项目申报资格；
2.工矿企业煤泥、工业废渣不得长期露天堆存，必须配套规范化处置设施，做好防雨防渗，防范雨水冲刷造成次生污染；
3.申报补贴的设备与产线，工艺、排放必须满足现行环保标准，简易、无环保配套的设备，即便建成也无法通过验收，拿不到财政奖补。
III. Mandatory Environmental Regulatory Requirements: Compliance is a Prerequisite for Subsidy Application
Policy dividends come with rigid regulatory constraints. Subsidies are not universal welfare; projects must satisfy environmental compliance requirements:
Large-scale livestock and poultry breeding farms must be equipped with standardised facilities for harmless manure treatment. Random open-air stockpiling and direct discharge of manure are strictly prohibited. Uncontrolled manure piling and odour nuisance will trigger inspection-led rectification and penalties, and directly disqualify projects from subsidy application.
Coal slime and industrial residues of industrial and mining enterprises shall not be stored in open air for long periods. Standardised disposal facilities must be installed with rainproof and anti-seepage measures to prevent secondary pollution caused by rainwater erosion.
The processes and emissions of equipment and production lines applying for subsidies must comply with current environmental standards. Simple equipment lacking supporting environmental protection facilities cannot pass acceptance or receive financial rewards even after installation.
四、设备适配是关键：金万泓全系设备适配多类补贴申报
很多项目申报失败，根源在于设备选型不达标。设备工艺、处理能力、环保配套达不到政策要求，资料再齐全也无法通过核验。
金万泓卧式闪蒸、三回程、单筒、蒸汽管束烘干全系列设备，适配畜禽粪污、菌渣、秸秆、煤泥等多类固废资源化项目申报需求。可向客户完整提供设备资质文件、性能检测报告、工况证明、设备参数材料，配合项目立项、报备、验收全流程资料准备，帮助企业减少资料整理难度，规避设备不合规导致的申报失败风险。
IV. Equipment Matching is Critical: Full Range of Jinwanhong Equipment Eligible for Various Subsidy Applications
Many applications fail fundamentally due to non-compliant equipment selection. If equipment processes, processing capacity and environmental accessories fail to meet policy requirements, applications cannot pass verification even with complete documentation.
Jinwanhong’s full range of dryers, including horizontal flash dryers, three-pass dryers, single-cylinder dryers and steam tube bundle dryers, meet application requirements for solid waste resource utilisation projects such as livestock and poultry manure, fungus residues, crop straw and coal slime. We can provide clients with complete equipment qualification documents, performance test reports, working condition certificates and equipment parameter materials, assisting with document preparation throughout project initiation, filing and acceptance. This reduces the burden of document sorting for enterprises and avoids application failure risks arising from non-compliant equipment.
五、申报门槛、材料清单，实操避坑要点
✅基础申报门槛
1.项目主体具备独立经营资质，养殖场、工矿企业、社会化处理机构均可对应申报；
2.项目属于政策支持范畴，设备工艺、处理规模符合地方专项文件；
3.项目完成备案手续，环保配套齐全，项目真实落地，设备实际投产运行；
4.信用记录良好，无重大环保处罚记录。
✅核心必备材料清单
营业执照、项目备案文件、设备采购合同、设备发票、设备资质及检测报告、厂区现场实景照片、环评相关材料、资金申请报告、绩效测算材料，部分项目需要专项审计报告等佐证资料。
✅高频踩坑避坑要点
1.先采购设备，后期才发现设备工艺不满足补贴要求，无法申报；
2.资料缺失，设备参数报告、检测资质不全，验收环节被驳回；
3.只重视硬件建设，忽略环保配套，排放不达标直接取消资格；
4.台账记录不完善，固废产生量、处理量无完整留存，影响税收优惠享受。
实操建议：项目前期先研读当地最新申报通知，优先确认设备工艺是否匹配政策，再落地采购建设，不要盲目先施工再补材料。
V. Application Thresholds, Document Checklist and Practical Tips to Avoid Pitfalls
✅ Basic Application Thresholds
The project entity holds independent business qualifications; farms, industrial and mining enterprises and socialised treatment institutions are all eligible to apply.
The project falls within policy support scope, and equipment processes and processing scale comply with local special documents.
The project has completed filing procedures, with full environmental protection supporting facilities; the project is physically implemented and the equipment is put into actual operation.
The applicant has a sound credit record with no major environmental penalty records.
✅ Core Mandatory Document Checklist Business licence, project filing documents, equipment purchase contracts, equipment invoices, equipment qualifications and test reports, on-site site photos, EIA-related materials, fund application reports, performance calculation materials. Some projects require supporting documents such as special audit reports.
✅ Common Pitfalls & Avoidance Tips
Purchasing equipment first only to find its process fails subsidy requirements, rendering applications impossible.
Missing documents or incomplete equipment parameter reports and test qualifications leading to rejection at acceptance.
Overemphasis on hardware construction while neglecting environmental supporting facilities; non-compliant emissions directly disqualify the project.
Incomplete account records without full retention of solid waste generation and treatment volumes, affecting access to tax incentives.
Practical suggestion: In the early project stage, study the latest local application notices, confirm whether equipment processes match policies before purchasing and construction. Do not start construction blindly and supplement documents afterwards.
六、不同行业成功申报实操案例参考
养殖端：多地规模化鸡场选用卧式闪蒸烘干设备完成粪污技改，完成厂区粪污闭环处置，项目顺利通过验收，申领畜禽粪污资源化专项补贴，同时干鸡粪外销实现二次增收。
工矿端：部分煤泥加工企业采用专用烘干设备完成固废技改，煤泥烘干后作为燃料资源化利用，完成厂区固废减量化，申报工业固废技改补贴，同步享受资源综合利用税收优惠。
VI. Reference of Successful Practical Application Cases in Different Industries
Breeding sector: Large-scale chicken farms in multiple regions have adopted horizontal flash drying equipment to complete manure technical transformation, forming closed-loop manure disposal on-site. Projects passed acceptance smoothly, securing special subsidies for livestock and poultry manure resource utilisation. Additional revenue is generated through the external sales of dried chicken manure.
Industrial and mining sector: Some coal slime processing enterprises have adopted special drying equipment to complete solid waste technical transformation. Dried coal slime is utilised as fuel to realise solid waste volume reduction on-site. The enterprises applied for subsidies for industrial solid waste technical transformation and simultaneously enjoyed tax incentives for comprehensive resource utilisation.