Rural drinking water projects refer to water supply engineering facilities built to provide drinking water for rural residents.
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on Tax Policies to Support the Construction and Operation of Rural Drinking Water Safety Projects" (Caishui [2012] No. 30). The "Notice" stipulates that five aspects of tax preferential policies will be granted to the construction and operation of rural drinking water safety projects (hereinafter referred to as "drinking water projects").
Specific details include:
Firstly, drinking water project operation and management units that assume land use rights for the construction of drinking water project projects are exempt from deed tax;
Secondly, for The property transfer documents signed by the drinking water project operation and management unit to obtain the land use rights for the construction of the drinking water project, as well as the construction project contract signed with the construction unit, are exempt from stamp tax;
The third is for the drinking water project operation and management unit Property and land used for production and office purposes for self-use are exempt from property tax and urban land use tax;
Fourthly, tap water sales revenue obtained by drinking water project operation and management units from providing domestic water to rural residents is exempt from value-added tax.
The fifth is the income from investment and operation of new drinking water project projects stipulated in the "Catalogue of Corporate Income Tax Preferences for Public Infrastructure Projects" by the drinking water project operating unit, and the first production and operation income is obtained from the project Starting from the corresponding tax year, corporate income tax is exempted from the first to the third year, and corporate income tax is halved from the fourth to the sixth year.
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