According to Annex 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106):

First, the following items are exempt from value-added tax

(five) qualified energy-saving service companies to implement the taxable services provided in the contract energy management project.

The above-mentioned "compliance" means that the following conditions are met at the same time:

1. Energy-saving service companies shall meet the technical requirements specified in Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration.

2. Energy-saving service companies signed an Energy-saving Benefit Sharing Contract with energy-using enterprises. The format and content of the contract are in line with the People's Republic of China (PRC) Contract Law and the Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration Committee.