What are the national energy-saving subsidy policies?
According to the Enterprise Income Tax Law of People's Republic of China (PRC), the Detailed Rules for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) and a series of preferential tax policies issued by the state to support energy conservation and emission reduction.
At present, energy-saving and emission-reduction enterprises can mainly enjoy the following preferential tax policies:
I. Preferential tax policies for qualified environmental protection, energy saving and water saving projects.
Enterprises engaged in qualified projects such as public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy conservation and emission reduction, seawater desalination, etc. 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.
Enterprises enjoying this preferential policy should correspond to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, National Development and Reform Commission of People's Republic of China (PRC) on Publishing the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (for Trial Implementation) (Caishui [2009] 166), which clearly stipulates the contents and conditions for incorporating environmental protection, energy saving and water saving into specific projects.
Where an enterprise transfers a project that enjoys preferential tax reduction or exemption according to regulations within the period of tax reduction or exemption, the transferee may enjoy preferential tax reduction or exemption within the remaining period from the date of the transferee; If the transfer is made after the expiration of the tax reduction or exemption period, the transferee shall not enjoy the preferential tax reduction or exemption for the project repeatedly.
Two, enterprises to purchase environmental protection, energy saving and water saving, safety production and other special equipment for tax incentives.
If an enterprise purchases and actually uses special equipment for environmental protection, energy saving and water saving, safety production and other special equipment specified in Preferential Catalogue of Enterprise Income Tax for Special Equipment for Environmental Protection, Preferential Catalogue of Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving and Preferential Catalogue of Enterprise Income Tax for Special Equipment for Safety Production, 65,438+00% of the investment in special equipment can be deducted from the taxable amount of the enterprise in the current year; If the tax payable in that year is less than the credit, the credit can be carried forward to the next five tax years.
To enjoy this preferential policy, enterprises need to comply with the preferential income tax catalogue for energy-saving and water-saving special equipment (2008 edition), the preferential income tax catalogue for environmental protection special equipment (2008 edition) (Cai Shui [2008] 1 15) and the preferential income tax catalogue for safety production special equipment (2008 edition).
According to the Notice of the Ministry of Finance (Caishui [2008] No.48) on Issues Related to the Implementation of the Preferential Catalogue of Enterprise Income Tax for Environmental Protection Special Equipment, the Preferential Catalogue of Enterprise Income Tax for Energy-saving and Water-saving Special Equipment and the Preferential Catalogue of Enterprise Income Tax for Safety Production Special Equipment in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), if an enterprise purchases and actually puts it into use and has started to enjoy tax benefits, it shall stop enjoying the preferential enterprise income tax in the month when the special equipment stops using and pay back the tax. The transferee of the transfer can deduct the enterprise income tax payable in the current year according to 10% of the investment in special equipment; If the tax payable in that year is less than the credit, the credit can be carried forward to the next five tax years.
Three. Preferential tax policies for comprehensive utilization of resources
With the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, the income obtained by enterprises from producing products that meet the relevant national and industrial standards that are not restricted or prohibited by the state shall be included in the total income at a reduced tax rate of 90%.
To enjoy this preferential policy, enterprises need to comply with the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources (2008 Edition) (Caishui [2008] 1 17No.), covering primary and associated mineral resources, wastewater (liquid), waste gas, waste residue and renewable resources. The proportion of resources listed in the catalogue to the raw materials of products shall meet the technical standards stipulated in the catalogue.
Four, energy-saving service companies to implement the contract energy management project
According to the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax and Enterprise Income Tax Policies for Energy-saving Service Industry (Caishui [2010]10No.), energy-saving service companies can enjoy the following preferential policies for business tax and enterprise income tax when implementing contract energy management projects:
(1) VAT
VAT taxable income obtained by qualified energy-saving service companies in implementing contract energy management projects shall be temporarily exempted from VAT. Since the business tax has been changed to value-added tax in various industries since May 16.
1, Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting and Perfecting the Value-added Tax Policy for Products and Services with Comprehensive Utilization of Resources (Caishui [201]15No.), it is stipulated that for specific building materials products produced with waste tires as all production raw materials, at least 30% of refurbished tires and production raw materials should be added. 2. Annex 3 of the Notice of State Taxation Administration of The People's Republic of China Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106) stipulates that the taxable services provided by qualified energy-saving service companies in the implementation of contract energy management projects shall be exempted from VAT. 3. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Development of VAT Business Tax and Enterprise Income Tax Policies for Energy Conservation Services (Caishui [2065 438+00] 165 438+00) stipulates that the VAT taxable goods in the project will be transferred to energy-using enterprises, and the VAT will be temporarily exempted.
(2) Enterprise income tax
Qualified energy-saving service companies that implement contract energy management projects and meet the relevant provisions of the Enterprise Income Tax Law shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved at the statutory tax rate of 25% from the fourth year to the sixth year.
For qualified energy-saving service companies and energy-using enterprises that have signed energy-saving benefit-sharing contracts with them, the enterprise income tax treatment of assets related to the implementation of contracted energy management projects shall be implemented 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. In order to enjoy the preferential policies of business tax and enterprise income tax, energy-saving service companies need to meet the conditions stipulated in Caishui [2065 438+00] 1 10.
4. According to the implementation regulations of the Enterprise Income Tax Law, if an enterprise purchases and actually uses special equipment for environmental protection, special equipment for energy saving and water saving, special equipment for safety production and other special equipment specified in the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Catalogue of Preferential Enterprise Income Tax for Energy Saving and Water Saving and Catalogue of Preferential Enterprise Income Tax for Safety Production, 65,438+00% of the investment in special equipment can be deducted from the taxable amount 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.
(3) Resource tax
The "Provisional Regulations on Resource Taxes" changed the resource tax on crude oil and natural gas from specific quantity to ad valorem.
1, Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Adjusting Relevant Policies of Crude Oil and Natural Gas Resource Tax (Cai Shui [20 14] No.73) stipulates that the applicable tax rate of crude oil and natural gas resource tax will be increased from 5% to 6% from February14.
2. The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Implementing the Reform of Coal Resource Tax (Cai Shui [20 14] No.72) stipulates that the coal resource tax shall be levied ad valorem from 2014 to 12.
(4) Consumption tax
Commodities that pollute the environment and consume a lot of resources, such as cigarettes, refined oil, motorcycles and automobiles, will be included in the scope of consumption tax collection. Higher taxes are applicable to highly polluting firecrackers and fireworks, cars with a cylinder capacity of more than 3.0 liters, etc. Electric vehicles with low pollution and low energy consumption, pure biodiesel produced from waste animal and vegetable oils and regenerated oil produced from waste mineral oil are exempt from consumption tax.
(5) Vehicle purchase tax
1, Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption from Vehicle Purchase Tax (Caishui [2012] No.51) stipulates that for urban bus companies purchased before 20 15 12 3 1,
2. Announcement of the Ministry of Industry and Information Technology of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exemption of New Energy Vehicles from Purchase Tax (Announcement No.53 +04 of the Ministry of Industry and Information Technology of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) stipulates that the purchase of new energy vehicles will be reduced from September 14 to February 20 1 7.
(6) Travel tax
According to the provisions of the vehicle and vessel tax law, passenger cars (less than 9 people) are divided into 7 grades according to the displacement, and the vehicle and vessel tax of passenger cars with the largest displacement is 9 times of the minimum displacement. At the same time, it is stipulated that the vehicle and vessel tax can be reduced or exempted for vehicles and vessels that save energy and use new energy.
To sum up, we can clearly know that the state has issued a series of preferential tax policies for enterprises to support energy conservation and emission reduction, including preferential tax policies for special equipment such as environmental protection, energy saving and water saving, and safe production. And there are a series of preferential subsidies for people to buy energy-saving products.