1. According to Item (3) of Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC), income tax can be exempted or reduced for qualified environmental protection, energy saving and water saving projects. According to Article 88 of the Regulations for the Implementation of the Enterprise Income Tax Law, the qualified environmental protection, energy-saving and water-saving projects mentioned in Item (3) of Article 27 of the Enterprise Income Tax Law include public projects. 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. Enterprises engaged in the above-mentioned 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. If the above-mentioned items enjoying tax reduction and exemption are transferred within the tax reduction and exemption period, the transferee can enjoy the tax reduction and exemption for the remaining period from the date of transfer; 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.

2. According to the Notice of State Taxation Administration of The People's Republic of China of the 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), the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (for Trial Implementation) has been approved by the State Council, and is hereby promulgated and shall be implemented as of June 65438, 2008. The Notice of State Taxation Administration of The People's Republic of China of the National Development and Reform Commission of the Ministry of Finance on Incorporating Biogas Power Generation from Landfill into the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (Trial) (Caishui [2065 438+06] 13 1No.) stipulates that starting from 20 16 1, The landfill biogas power generation project is included in the scope of "comprehensive development and utilization of biogas" stipulated in the Notice of State Taxation Administration of The People's Republic of China, the National Development and Reform Commission of the Ministry of Finance, on publishing the preferential corporate income tax catalogue of environmental protection, energy saving and water saving projects (for Trial Implementation) (Caishui [2009]166). Enterprises engaged in landfill biogas power generation projects can enjoy preferential enterprise income tax in accordance with the preferential policies and conditions stipulated in the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (Trial).

3. According to the Notice of State Taxation Administration of The People's Republic of China on Further Defining the Implementation Scope of Preferential Policies for Enterprise Income Tax in the Transitional Period (Guo [2065 438+00] 157No.), "1 ... Specific definition of applicable tax rate selection and tax reduction by half for resident enterprises ... (3) Resident enterprises have obtained Articles 86 and 87 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC). The income that can be subject to enterprise income tax by half as stipulated in Articles 88 and 90 means that resident enterprises should separately account for this income and pay enterprise income tax by half according to the statutory tax rate of 25%. "

Four. According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Preferential Enterprise Income Tax Policies for Public Infrastructure Projects and Environmental Protection, Energy Conservation and Water Saving Projects (Caishui [20 12] 10), the income from environmental protection, energy conservation and water saving projects approved before 2007 12 that meet the requirements of the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Conservation and Water Saving Projects, It can be calculated in accordance with the provisions of the new tax law from the tax year when the first income from production and operation of the project is obtained, within the preferential period of "three exemptions and three reductions" of enterprise income tax, since 2008 18. If an enterprise meets the conditions for enjoying the above preferential tax policies and the conditions for enjoying the transitional preferential enterprise income tax policies as stipulated in Article 1 of the Notice of the State Council on Implementing Transitional Preferential Enterprise Income Tax Policies (Guo Fa [2007] No.39), the enterprise shall choose the most favorable policy for implementation and shall not enjoy it in superposition.