The first paragraph of Article 3 of the Notice of the General Office of the State Council on Forwarding the Opinions of the Development and Reform Commission and Other Departments on Accelerating the Development of Energy-saving Service Industry (Guo Ban Fa [20/KLOC-0] No.25) stipulates: "The taxable income of business tax obtained by energy-saving service companies in implementing contract energy management projects shall be temporarily exempted from business tax". The first paragraph of Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax, Business Tax and Enterprise Income Tax Policies (Caishui [2065 438+00] 165 438+00) stipulates: "The business tax taxable income obtained by qualified energy-saving service companies from the implementation of contract energy management projects is temporarily exempted."
(2) Preferential policies for value-added tax
The Notice of General Office of the State Council on Forwarding the Opinions of Development and Reform Commission and Other Departments on Accelerating the Development of Energy-saving Service Industry (Guo Ban Fa [20/KLOC-0] No.25) stipulates in Item (2) of Paragraph 1 of Article 3: "When an energy-saving service company implements a contract energy management project, the assets formed by the implementation of the contract energy management project transferred to the energy-using unit free of charge shall be exempted from value-added tax". Paragraph 2 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Development of Value-added Tax, Business Tax and Enterprise Income Tax Policies for Energy-saving Services (Caishui [2010]10No.) stipulates: "Energy-saving service companies shall implement qualified contract energy management projects and transfer the VAT taxable goods in the projects to energy-using enterprises, and shall be exempted from VAT temporarily."
(3) Preferential policies for enterprise income tax
Item (2) of Article 3 of the Notice of the General Office of the State Council on Forwarding the Opinions of the Development and Reform Commission and Other Departments on Accelerating the Development of Energy Saving Service Industry (Guo Ban Fa [20/KLOC-0] No.25) stipulates: "Energy saving service companies that implement contract energy management projects and comply with the relevant provisions of the tax law shall be exempted from enterprise income tax from the first year to the third year and the fourth year. The third paragraph stipulates: "The reasonable expenses actually paid by the energy-using enterprise to the energy-saving service company according to the energy management contract can be deducted when calculating the taxable income of the current period, and the service fee and the asset price are no longer distinguished for tax treatment". The fourth paragraph stipulates: "After the expiration of the energy management contract, the assets formed by the implementation of the contracted energy management project transferred by the energy-saving service company to the energy-using enterprise shall be subject to tax treatment according to the assets with expired depreciation or amortization. When energy-saving service companies and energy-using enterprises handle the transfer of ownership of the above assets, they will no longer be separately included in the income of energy-saving service companies. "Notice of the Ministry of Finance on Promoting the Development of Value-added Tax, Business Tax and Enterprise Income Tax Policies in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" (Caishui [20 10]No.10) stipulates in the first paragraph of Article 2: "Qualified energy-saving service companies implement contract energy management projects, and if they meet the relevant provisions of the enterprise income tax law, the tax year of the first production and operation income from the projects. Paragraph 2 of Article 2 states: "For qualified energy-saving service companies and energy-using enterprises that have signed energy-saving benefit-sharing contracts with them, the assets related to the implementation of contracted energy management projects shall be subject to enterprise income tax treatment in accordance with the following provisions:
1. The reasonable expenses actually paid by the energy-using enterprise to the energy-saving service company according to the energy management contract can be deducted when calculating the taxable income in the current period, and the service fee and asset price are no longer distinguished for tax treatment;
2. After the expiration of the energy management contract, the assets transferred by the energy-saving service company to the energy-using enterprise due to the implementation of the contracted energy management project shall be subject to tax treatment according to the assets with the expiration of depreciation or amortization, and the energy-using enterprise shall also be subject to tax treatment according to the assets with the expiration of depreciation or amortization.
3. After the expiration of the energy management contract, when the energy-saving service company and the energy-using enterprise handle the transfer of relevant asset ownership, the asset price paid by the energy-using enterprise will no longer be included in the income of the energy-saving service company. "
Two, energy-saving service enterprises to enjoy preferential tax policies should meet five conditions.
(1) The technologies related to the implementation of contract energy management by energy-saving service companies shall meet the technical requirements specified in the Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by AQSIQ and the State Standardization Administration;
(II) Energy-saving service companies have signed energy-saving benefit sharing contracts with energy-using enterprises, and the format and contents of the contracts are in line with the Contract Law and the Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration Committee.
(3) A professional energy-saving service company with independent legal personality and registered capital of not less than 6,543,800 yuan, which can independently provide services such as energy consumption diagnosis, energy-saving project design, financing, renovation (including construction, equipment installation, commissioning and acceptance), operation management and personnel training;
(4) The energy-saving service company's project of implementing contract energy management conforms to the items and conditions specified in Item 1 to 8 of the Notice of State Taxation Administration of The People's Republic of China of the National Development and Reform Commission of the Ministry of Finance on Publishing the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (for Trial Implementation) (Caishui [2009] 166). Technical transformation of energy conservation and emission reduction ";
(5) The investment of the energy-saving service company shall not be less than 70% of the contracted energy management total investment of the project;
(six) the energy-saving service company has matching full-time technical personnel and contract energy management talents, and has the ability to ensure the smooth implementation and stable operation of the project.