I. Preferential enterprise income tax policies for environmental protection, energy-saving and water-saving projects (I) Relevant information of policies Article 88 of the Regulations on the Implementation of the Enterprise Income Tax Law stipulates that the income of enterprises engaged in qualified environmental protection, energy-saving and water-saving 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. The specific conditions and scope of the project shall be formulated by the competent departments of finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council.
Accordingly, the Ministry of Finance, the State Administration of Taxation, and the Development and Reform Commission published the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (Trial) in 2009, giving preferential enterprise income tax to five categories 17 projects that meet the requirements. (2) Compared with the old Catalogue, the new Catalogue increases 5 categories 17 items to 8 categories and 30 items; The conditions of preferential projects have been adjusted, and the requirements for project establishment have been cancelled, which is more practical and professional; Projects such as rural sewage treatment, ecological environment monitoring, organic waste gas collection and purification have been added, and the preferential fields of original flue gas treatment and other projects have been expanded, and the preferential scope of ecological environment projects has been expanded; Incorporating energy-saving and emission-reduction projects such as carbon capture and storage (CCUS) and heat pump technology transformation into preferential treatment reflects the policy orientation of green and low-carbon development. The details are as follows:
1. Air pollution prevention and control. Expand the preferential areas of desulfurization, denitrification and dust removal to ultra-low emission reconstruction projects of flue gas in power, steel and other industries and flue gas treatment projects in building materials, coking, petrochemical, chemical and non-ferrous industries; The collection and purification of organic waste gas and the treatment of malodorous gas have been added.
2. Public sewage treatment. Projects such as rural sewage treatment, sludge treatment and resource utilization, water body restoration and treatment have been added.
3. Soil and groundwater pollution control. This part is divided into new contents, including soil and groundwater remediation projects.
4. Public garbage disposal. The domestic waste treatment project will be expanded to the domestic waste classification and harmless treatment and disposal project. The project conditions clearly include urban and rural domestic waste, involving the classified collection, storage, transportation, treatment and disposal of domestic waste.
5. Ecological environment monitoring. This part is divided into new contents, adding preferential treatment to national, provincial, municipal and county-level ecological environment monitoring projects.
6. Technical transformation of energy conservation and emission reduction. New projects such as energy-saving renovation of data center, energy-saving renovation of communication base station, utilization of residual heat and pressure, green lighting, and carbon capture, utilization and storage (CCUS) have been added.
7. Water-saving renovation and unconventional water utilization. New projects have been added, such as sewage resource utilization, urban and industrial public water supply network transformation, and industrial water-saving transformation.
II. Preferential policies for enterprise income tax on comprehensive utilization of resources (I) Relevant information of policies According to Articles 99 and 101 of the Regulations for the Implementation of the Enterprise Income Tax Law, the income obtained by an enterprise from the production of products that are not restricted or prohibited by the state and meet relevant national and industrial standards with the resources specified in the Catalogue of Preferential Enterprise Income Tax on Comprehensive Utilization of Resources as the main raw materials shall be included in the total income at a reduced rate of 90%. The Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources shall be formulated by the competent departments of finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council.
Accordingly, the Ministry of Finance, the State Administration of Taxation, and the Development and Reform Commission published the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources (2008 Edition) in 2008, which gives preferential enterprise income tax to qualified products produced by three kinds of 16 kinds of comprehensive utilization resources. (II) Comparing with the old Catalogue, the new Catalogue has increased 3 categories 16 items to 3 categories 19 items, and the changes focus on renewable resources. The main situation is as follows:
1.*** In terms of biogenic and associated mineral resources. Black metal ore, nonferrous metal ore, nonmetal ore and associated mineral resources have been added.
2. Waste water (liquid), waste gas and waste residue. The resources of scrap metal (scrap steel, scrap copper, scrap aluminum, etc.) recovered by society have been added.
3. In terms of renewable resources. First, waste solar photovoltaic panels, wind turbines, waste rubber, bagasse, distiller's grains, Chinese medicine residues, waste furniture, waste cars, waste office equipment, waste industrial equipment, waste electromechanical equipment, waste glass, kitchen waste, foundry waste sand, waste paper and so on have been added to the comprehensive utilization resources; Second, the products produced have added plastic-wood products, recycled rubber, fiberboard, particleboard, joinery board, biomass pressure plate, biogas, biochar, activated carbon, organic fertilizer, glass clinker, engine, gearbox, generator, pulp, paper products, etc. Third, the technical standards have been adjusted. The raw material content of products produced by waste electrical and electronic products, waste batteries, waste photosensitive materials, waste light bulbs (tubes), waste plastics, waste biomass oil, waste lubricating oil and other resources has been adjusted from 100% to 90%, and the raw material content of products produced by waste tires, forestry residues and other resources has been adjusted from 100% to 70%.
III. Preferential policies on value-added tax for comprehensive utilization of resources (I) Relevant information of policies In order to further promote comprehensive utilization of resources and promote energy conservation and emission reduction, the Ministry of Finance and the State Administration of Taxation defined the value-added tax policy for comprehensive utilization of resources in 2008, and optimized and adjusted relevant policies in 20 15, and issued the Catalogue of Preferential Policies on Value-added Tax for Products and Services for Comprehensive Utilization of Resources (20 15 Edition). (II) Comparison with the old policy, the new policy increases 5 categories of 4 1 project to 5 categories of 45 projects, and the changes focus on renewable resources, sewage treatment, and large tax refund review. The main situation is as follows:
1. Waste residue, waste water (liquid) and waste. First, new resources such as phosphogypsum, hydrogen chloride waste gas, industrial by-product hydrogen, converter gas, blast furnace gas, chemical tail gas, biomass synthesis gas, and garbage gasification synthesis gas are added; Second, comprehensive utilization products such as soil conditioner, hydrogen for fuel cells, pure hydrogen, high-purity hydrogen, ultra-pure hydrogen and (liquid) chlorine gas are added; The third is to adjust the technical standards, and the raw material content of construction waste and coal gangue products is adjusted from 70% to 50%; Fourth, adjust the tax refund ratio. The tax refund ratio of effluent from sewage treatment plant, industrial drainage (mine water), domestic sewage and leachate from garbage treatment plant will be adjusted from 50% to 70%, and the tax refund ratio of oily sewage, organic wastewater, sludge generated after sewage treatment, oily sludge (scum) generated during oil production in oilfield, including biogas generated by fermentation with the above resources will be adjusted from 70% to 90%.
2. In terms of renewable resources. First, the tax law category of renewable resources is clarified; Second, the general VAT taxpayer engaged in the recycling of renewable resources can choose to apply the simple taxation method to calculate and pay VAT at the rate of 3%, or apply the general taxation method to calculate and pay VAT; Third, the competent financial departments at all levels and their staff, who violate laws and regulations to give taxpayers financial subsidies and awards for comprehensive utilization of resources, shall be investigated for corresponding responsibilities according to law; Fourth, new resources such as waste plastic composite materials, cadmium slag and waste agricultural film are added; Fifth, new products such as metal salt, lithium hydroxide, Ferrous lithium phosphate, modified recycled plastics, recycled plastic particles, pulp, recycled fiber, metal cadmium, etc.; Sixth, adjust the technical standards, the raw material content of waste tires and waste rubber products is adjusted from 95% to 70%, and the raw material content of waste glass is adjusted from 95% to 90%; Seventh, adjust the tax refund ratio. The tax refund ratio of waste batteries and their dismantled products will be adjusted from 30% to 50%, the tax refund ratio of waste plastics, waste tires, waste rubber products, waste natural fibers and their products, chemical fibers and their products will be adjusted from 50% to 70%, and the tax refund ratio of waste glass will be adjusted from 50% to 90%.
3. Agricultural and forestry residues and other aspects. First, new resources such as corncob are added; Second, new products such as biomass crushing materials, biological natural gas and pyrolysis gas are added; Third, the proportion of tax refund was adjusted, and the proportion of tax refund for three leftovers, second-rate firewood, crop straw, Salix psammophila and corncob was adjusted from 70% to 90%.
4. Tax collection and management. First, the provincial tax authorities should, in conjunction with the local ecological and environmental departments, verify the taxpayers' environmental penalties again before publicizing all taxpayers who enjoyed the VAT refund or tax exemption policy in the previous year. Second, if the amount of tax refund for a taxpayer in a single period exceeds 5 million yuan, the competent tax authorities should send the tax refund information to the financial department at the same level for review within 30 working days after the tax refund is completed. After the financial department reviews it step by step, the provincial financial department will send it to the local supervision bureau of the Ministry of Finance to issue a final review opinion. The review shall be completed within 3 months after the tax refund, and the specific review procedures shall be formulated by the local supervision bureau of the Ministry of Finance in conjunction with the provincial finance and taxation departments. Original text: Announcement on Publication of Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 year Edition) and Preferential Catalogue of Enterprise Income Tax for Comprehensive Utilization of Resources (202 1 year Edition).