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) business tax
The taxable income of business tax obtained by qualified energy-saving service companies in implementing contract energy management projects shall be temporarily exempted from business tax.
(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 of the current period, and the service expenses and asset prices 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 that have expired due to depreciation or amortization, and the tax basis is that the energy-using enterprise that has received relevant assets from the energy-saving service company shall also be subject to tax treatment according to the assets that have expired due to 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.