Subject of enjoyment
Enterprises engaged in qualified environmental protection projects.
Preferential content
The income of enterprises engaged in qualified environmental protection projects shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year.
Enjoy conditions
Eligible environmental protection projects include public sewage treatment, public garbage treatment, and comprehensive development and utilization of biogas. The specific conditions and scope of the project shall be implemented in accordance with the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 Edition).
The enterprises they are engaged in belong to the Notice of the Ministry of Finance of People's Republic of China (PRC) and the National Development and Reform Commission of State Taxation Administration of The People's Republic of China on Publishing the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (Trial) (Caishui [2009] 166) and the Ministry of Finance of People's Republic of China (PRC) and the National Development and Reform Commission of State Taxation Administration of The People's Republic of China on Environmental Protection, Energy Saving and Water Saving Projects (Trial) (Caishui [20] Kloc-0/6] 13 1No.), you can continue to enjoy the preferential period before 2021+February 3 1. Enterprises engaged in environmental protection projects within the scope stipulated in the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 Edition) can enjoy preferential policies during the remaining period until the expiration of the period, if they have obtained their first production and operation income before 65438+February 3 1 2020.
Policy basis
1. Item (3) of Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC).
Article 88 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
3. Notice of State Taxation Administration of The People's Republic of China, National Development and Reform Commission of the Ministry of Finance, on Promulgating the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (for Trial Implementation) (Caishui [2009]166).
4. Notice of the National Development and Reform Commission of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Incorporating Landfill Biogas Power Generation into the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (for Trial Implementation) (16No. [Cai Shui ]+03 1).
5. Articles 1 and 2 of the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 Edition) and Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources (202 1 Edition) (No.36) are environmental purchases.
Subject of enjoyment
Enterprises that purchase special equipment for environmental protection.
Preferential content
If an enterprise purchases and actually uses the special equipment for environmental protection specified in the Preferential Catalogue of Enterprise Income Tax for Special Equipment for Environmental Protection, 65,438+00% of the investment in special equipment can be deducted from the tax payable of the enterprise in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years.
Enjoy conditions
The actual purchase and actual use of special equipment in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection. If the enterprise transfers or rents the above-mentioned special equipment within five years, it will stop enjoying the preferential enterprise income tax and pay back the deducted enterprise income tax.
Policy basis
1. Article 34 of the Enterprise Income Tax Law of People's Republic of China (PRC).
2. Article 100th of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
3. Notice of the National Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Finance and Ministry of Environmental Protection of State Taxation Administration of The People's Republic of China on Printing and Distributing the Catalogue of Enterprise Income Tax Preferences for Energy-saving, Water-saving and Environmental Protection Special Equipment (version 20 17) (Cai Shui [2017]No.).
Third-party enterprises engaged in pollution prevention and control shall collect enterprise income tax at a reduced rate of 15%.
Subject of enjoyment
An enterprise entrusted by a pollutant discharge enterprise or the government to be responsible for the operation and maintenance of environmental pollution control facilities (including automatic continuous monitoring facilities).
Preferential content
1 October 20 19,1to February 2023, 12, 3 1, corporate income tax will be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control.
Enjoy conditions
A third-party prevention and control enterprise shall meet the following conditions at the same time:
1. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) according to law;
2. Engaged in the operation of environmental pollution control facilities for more than 1 year, and can ensure the normal operation of the facilities;
3. There are at least 5 technicians who work in this field and have intermediate or above technical titles in environmental protection-related majors, or at least 2 technicians who work in this field and have senior or above technical titles in environmental protection-related majors;
4. The annual operating income of environmental protection facilities operation service accounts for no less than 60% of the total income;
5. Have the inspection ability, have a laboratory, and the instrument configuration can meet the detection requirements of conventional pollutants within the scope of operation and service;
6. Ensure the normal operation of the environmental protection facilities operated by it, and make the pollutant emission index reach the requirements of national or local emission standards continuously and stably;
7. Have a good tax credit, and the tax credit rating has not been assessed as C or D in recent three years.
Policy basis
1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Ecology and Environment of the National Development and Reform Commission on the income tax policy of third-party enterprises engaged in pollution prevention and control (No.60 of 20 19)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022).
The public green space outside the enterprise factory is exempt from urban land use tax.
Subject of enjoyment
Taxpayers of urban land use tax are public green space and park land (including production, office and living areas) open to the public outside the enterprise factory.
Preferential content
The public green space and park land open to the public outside the enterprise factory (including production, office and living quarters) are temporarily exempted from land use tax.
Enjoy conditions
Public green space and park land open to the public outside the enterprise factory (including production, office and living quarters).
Policy basis
Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing the Supplementary Provisions on Some Specific Issues of Land Use Tax (
(1989) Article 13
Legal basis:
Notice of State Taxation Administration of The People's Republic of China Municipality on preferential management of enterprise income tax for comprehensive utilization of resources
Five, enterprises engaged in non-resource comprehensive utilization projects and production of resources comprehensive utilization products income is not accounted for separately, and shall not enjoy preferential enterprise income tax for comprehensive utilization of resources.
Six, the tax authorities to implement the record management of enterprise income tax concessions for comprehensive utilization of resources. The specific procedures for filing management shall be implemented in accordance with the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 166 of the Company Law of People's Republic of China (PRC) When distributing the after-tax profits of the current year, the company shall withdraw 10% of the profits and include it in the company's statutory reserve fund. If the accumulated amount of the statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn. If the statutory reserve fund of the company is insufficient to make up for the losses of the previous year, the profits of the current year shall be used to make up for the losses before the statutory reserve fund is withdrawn in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it may also withdraw the reserve fund from the after-tax profits upon the resolution of the shareholders' meeting or general meeting. After-tax profits of the company after making up losses and drawing provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; A joint stock limited company shall distribute shares according to the proportion of shares held by shareholders, except that the articles of association of a joint stock limited company stipulate that shares shall not be distributed according to the proportion of shares held. If the shareholders' meeting, shareholders' general meeting or the board of directors violates the provisions of the preceding paragraph and distributes profits to shareholders before the company makes up losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company. The company's shares held by the company shall not be distributed.
Article 12 of the People's Republic of China (PRC) Environmental Protection Tax Law is temporarily exempt from environmental protection tax in the following circumstances:
(1) Agricultural production (excluding large-scale farming) discharges taxable pollutants;
(two) motor vehicles, railway locomotives, off-road mobile machinery, ships and aircraft and other mobile pollution sources discharge taxable pollutants;
(3) The discharge of the corresponding taxable pollutants from the legally established centralized treatment sites for urban and rural sewage and domestic garbage does not exceed the national and local discharge standards;
(4) The solid waste comprehensively utilized by taxpayers meets the national and local environmental protection standards;
(5) Other circumstances in which the State Council approves tax exemption. The tax exemption provisions in Item 5 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record. Article 13 If the concentration of taxable air pollutants or water pollutants discharged by taxpayers is lower than 30% of the pollutant discharge standards set by the state and local governments, the environmental protection tax shall be levied at a reduced rate of 75%. If the concentration of taxable air pollutants or water pollutants discharged by taxpayers is lower than 50% of the pollutant discharge standards stipulated by the state and local governments, the environmental protection tax shall be levied at a reduced rate of 50%.