Some tax experts said that taxation will play a very important role in strengthening energy and resource conservation and ecological environment protection in China in the future. China's current tax policies and improvement measures in this regard can be summarized as follows:
First of all, there are exemptions.
Supporting the development and utilization of renewable energy is of great significance to improving China's energy consumption structure. With the rapid development of economy and the acceleration of energy consumption, China's tax support policy for the development and utilization of renewable energy is increasing year by year.
There are five main types of value-added tax: from 200 1 1, the value-added tax (VAT) policy is implemented for garbage power generation belonging to biomass energy; From 200 1, 1 and 1, the value-added tax on wind power generation will be levied by half; Since 2005, the denatured fuel ethanol produced and sold by designated enterprises approved by the state has been taxed first and then refunded; For the electricity produced by small hydropower units below the county level, the value-added tax can be calculated and paid at the rate of 6% in a simple way; Some large hydropower enterprises will be subject to the policy of collecting VAT first and then returning it.
In terms of consumption tax, since 2005, denatured fuel ethanol produced and sold by designated enterprises approved by the state has been exempted from consumption tax. Although some preferential tax policies are only applicable to individual enterprises, they have played a good exemplary role.
Second, there are rewards and punishments.
Taxation can promote energy conservation and economic development without energy support. The carrying capacity of energy restricts economic development, and energy is not inexhaustible. Therefore, building a conservation-oriented society has become a top priority, and it is also a "social revolution" related to the harmonious coexistence between man and nature.
Experts said that China's energy efficiency is still very low, 20 years behind OECD countries with developed countries as the main members, with a difference of 10 percentage point. However, in recent years, China attaches great importance to energy conservation and environmental protection, and has formulated and implemented a series of policies and measures in taxation to mobilize all social forces to carry out energy conservation and emission reduction actions.
In terms of enterprise income tax, with the approval of the State Council tax authorities, the royalties collected from the proprietary technology provided by foreign-invested enterprises in energy conservation and environmental pollution prevention can be levied at a reduced rate of 10%, and those with advanced technology or favorable conditions can be exempted from enterprise income tax; For the special equipment such as coal-bed methane extraction pump, drilling rig, coal-bed methane monitoring device, coal-bed methane generator set, drilling, mud logging and logging purchased by independent accounting coal-bed methane extraction enterprises, the double declining balance method or the sum of years method is uniformly adopted to implement accelerated depreciation, and 40% of the investment in domestic equipment purchased for qualified technological transformation projects can be deducted from the new income tax, and the technology development fee can be deducted before the enterprise income tax.
In terms of value-added tax, starting from 200 1 and 1, some new wall materials used as raw materials for energy-saving buildings will be subject to the policy of halving the value-added tax; For general taxpayers selling coalbed methane extraction, the value-added tax of coalbed methane extraction enterprises shall be refunded first.
In terms of consumption tax, the Provisional Regulations on Consumption Tax stipulates that consumption tax shall be levied on gasoline and diesel respectively according to 0.2 yuan/liter and 0. 1 yuan/liter, and different tax rates shall be imposed on automobiles according to their displacement. The newly adjusted consumption tax policy implemented on April 1 2006 stipulates that naphtha, lubricating oil, solvent oil, aviation kerosene, fuel oil and other refined oil products will be included in the scope of consumption tax collection. At the same time, adjust the tax items and tax rates of automobile consumption tax. According to the new national automobile classification standard, automobile tax items are divided into passenger cars and light commercial buses. Six tax rates of 3%, 5%, 9%, 12%, 15% and 20% are applied to passenger cars, and the tax rate of 5% is uniformly applied to medium and light commercial vehicles, which further embodies the tax principle of "most exhaust gas is taxed, and less exhaust gas is taxed" and promotes the production and consumption of energy-saving vehicles.
In terms of resource tax, the current Provisional Regulations on Resource Tax stipulates that resource tax should be levied on crude oil, natural gas, coal and other minerals, and a fixed collection method should be implemented. Since 2004, the standards of coal resource tax in 23 provinces (autonomous regions and municipalities) have been raised one after another, and the standards of crude oil and natural gas resource tax have also been raised nationwide. Among them, the resource taxes of crude oil and natural gas in some oilfields have reached the highest standards stipulated in the Regulations, namely 30 yuan/ton and 15 yuan/thousand cubic meters; The local government of the old industrial base in Northeast China can reduce the applicable tax standard of resource tax for low-abundance oil fields and depleted mines within a range of not more than 30% according to the actual situation and financial affordability of the oil fields and mines concerned. This policy is conducive to encouraging the development and utilization of low oil fields and mine resources in depletion period, and embodies the policy of energy conservation.
In terms of export tax rebate, since the reform of export tax rebate mechanism in 2004, a series of policies have been issued to restrict the export of high pollution, high energy consumption and resource products. Cancel the export tax rebate policy for some resource products, mainly including concentrates and crude oil of various mineral products. The export tax refund (exemption) shall be cancelled for the products subject to consumption tax in the above products. The export tax rebate rate of some resource products is reduced to 5%, mainly including copper, nickel, ferroalloy, coking coal and coke.
Third, there are many discounts.
Taxation to encourage comprehensive utilization of resources is a long-term strategic policy for China's economic and social development, and it is also a major technical and economic policy, which is of great significance for improving resource utilization efficiency, developing circular economy and building a conservation-oriented society. China's tax policy encourages and supports enterprises to actively carry out comprehensive utilization of resources from the aspects of value-added tax and enterprise income tax.
Among them, value-added tax includes four aspects. First, building materials products produced by enterprises using not less than 30% coal gangue, stone coal, fly ash and bottom slag of coal-fired boilers (excluding blast furnace slag), including building materials products produced from other waste residues, are exempted from value-added tax, and the comprehensive utilization of cement products will be changed to value-added tax in 200 1 year, which will be refunded immediately after collection; Second, for the comprehensive utilization products produced and processed by enterprises with three wastes and inferior fuelwood as raw materials, the value-added tax policy will be implemented before February 3, 20081; 3. From June 1 day, 2006, 65438+1 October1day, the value-added tax on oil shale refining and recycling of waste asphalt concrete will be refunded immediately, and the value-added tax on comprehensive utilization of coal gangue, slime and associated oil shale will be halved. Fourth, since May, 20065438 1 day, the sales of waste materials purchased by waste materials recycling business units are exempt from value-added tax, and the general taxpayers of production enterprises can deduct the input tax10% when purchasing the waste materials sold by waste materials recycling business units; Fifth, gradually cancel the export tax rebate for resource products.
In terms of enterprise income tax, the products produced by enterprises in the production process and the products produced with the resources in the Catalogue of Comprehensive Utilization of Resources as the main raw materials are exempted from enterprise income tax for five years from the date of production and operation, except for the products specified in the original design; The income from the production of building materials products by enterprises using bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials shall be exempted from enterprise income tax for 5 years from the date of production and operation; Newly-established enterprises that deal with and utilize the waste resources of other enterprises are listed in the Catalogue of Comprehensive Utilization of Resources, and enterprise income tax may be exempted or reduced 1 year.
Fourth, it can be offset or exempted.
Environmental protection is supported by "green tax". At present, the situation of resource destruction and environmental pollution in China is very serious. The overall pollution level is equivalent to that of developed countries in the 1960s. The economic losses caused by environmental pollution and ecological destruction are about 400 billion yuan per year. Therefore, protecting the environment and promoting the construction of an environment-friendly and resource-saving society have become problems that must be faced in China's economic construction.
Since 200 1, China has successively introduced some preferential tax policies on environmental protection, so some tax experts define these environmental taxes as "green taxes". Judging from the tax policies that have been introduced, the current "green tax" mainly focuses on value-added tax and income tax.
In terms of value-added tax, since July 1 2006, sewage treatment fees charged by water plants (companies) entrusted by governments at all levels and competent departments are exempt from value-added tax; By-products such as calcium sulfate dihydrate produced by flue gas desulfurization in coal-fired power plants are subject to value-added tax by half.
In terms of enterprise income tax, 40% of the domestic equipment investment required by domestic enterprises to invest in technological transformation projects in line with national industrial policies can be credited from the new enterprise income tax in the year of equipment purchase of technological transformation projects compared with the previous year. At present, if the investment in environmental protection equipment of enterprises meets the prescribed conditions, it can be implemented according to the above policies.
Adjustment and improvement: the tax policy for energy conservation and emission reduction will be more systematic and comprehensive. China has issued more than 30 tax policies in four categories to promote energy conservation and environmental protection, which has played a positive role in promoting energy conservation and environmental protection. However, judging from the implementation of these years, there are still some shortcomings in the current tax policy. These shortcomings mainly include: first, there is a certain gap between the scope and intensity of support and the requirements of the Renewable Energy Law, the Energy Conservation Law, the Clean Production Law and other relevant laws and regulations, and there is a lack of necessary tax support policies for the development and promotion of renewable energy such as solar energy and geothermal energy and energy-saving and environmental protection technologies and equipment encouraged by the state; Second, although some preferential tax policies have been introduced to support energy and resource conservation and environmental protection, some policies have not been adjusted in time and some new policies have not yet been implemented due to the lack of overall grasp of this work. The role of tax support in energy and resource conservation and environmental protection needs to be strengthened.
Compared with the relatively perfect ecological tax system and circular economy tax system abroad, China lacks special taxes for developing circular economy. At the same time, the preferential tax measures adopted by the current tax system to implement the idea of circular economy are relatively simple, mainly tax reduction and exemption, lacking pertinence and flexibility. Accelerated depreciation, reinvestment tax rebate, tax credit, deferred tax payment and other internationally accepted methods are basically absent in China.
It is understood that relevant departments are studying and improving tax policies in key areas of energy conservation and environmental protection, such as the development and utilization of renewable energy, energy conservation, resource conservation, comprehensive utilization of products and environmental protection, in accordance with the requirements of the comprehensive work plan for energy conservation and emission reduction in the State Council, so as to establish and improve the tax policy system for promoting energy conservation and environmental protection as soon as possible.
Relevant experts believe that when establishing and building energy-saving and environmental protection projects, enterprises should not only focus on the existing tax policies for energy conservation and emission reduction, but should comprehensively consider, make good use of all available preferential policies such as tax incentives for high-tech enterprises, deduction of technology development fees, accelerated depreciation of fixed assets investment, and take into account the upcoming preferential policies of the state, and make overall plans to maximize investment income.
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1. There are three kinds of preferential tax policies.
It is understood that by the end of September 2003, nearly 2 million laid-off workers in China had enjoyed preferential tax policies, and the accumulated tax relief was about 3.5 billion yuan. This year, China will continue to implement the corresponding preferential tax policies.
At present, the system of preferential tax policies for reemployment can be summarized into three categories: first, preferential tax policies to encourage and support laid-off workers to find jobs and start businesses; Second, preferential tax policies to encourage enterprises to actively absorb laid-off workers; The third is the preferential tax policy to encourage large and medium-sized state-owned enterprises to separate the main and auxiliary to resettle surplus personnel. After the introduction of the new re-employment policy, the old policy is still valid. Enterprises can choose the most favorable policies according to their own actual conditions, but they cannot implement them cumulatively. These preferential policies have been implemented since June 5438+1 October12003. Except for the VAT and business tax policies, other policies are valid for three years.
2. Self-employment and self-employment of laid-off workers can be reduced or exempted. Laid-off workers engage in self-employment. Except for industries restricted by the state, such as construction, entertainment, advertising, sauna, massage, Internet cafes, oxygen bars, etc. Business tax, urban construction tax, education surcharge and personal income tax shall be exempted within three years from the date when the industrial and commercial department approves its operation. Since the country raised the threshold of business tax and value-added tax from 5438+ 10/on June 2003, it means that laid-off and unemployed people engaged in self-employment can continue to be exempted from value-added tax and business tax if they do not reach the threshold of monthly turnover after enjoying tax-free treatment for three years.
The specific adjustment is: the threshold of value-added tax for goods sales is adjusted to 5000 yuan per month; The threshold for selling taxable services is adjusted to a monthly sales of 3,000 yuan; The threshold for each tax payment is adjusted to 200 yuan for each (daily) sales; The threshold for paying business tax on schedule is adjusted to a monthly turnover of 5,000 yuan; The threshold for individual rental housing to pay taxes on schedule is adjusted to monthly turnover 1000 yuan; The threshold for each tax payment is adjusted to each (daily) sales 100 yuan.
Newly established enterprises in Jiangsu Province (established after September 30, 2002) are the main channels to create new jobs. The government has given great concessions to this: before the end of 2005, new service-oriented enterprises (except industries restricted by the state) that absorb more than 30% of the total number of employees will be exempted from business tax, urban maintenance and construction tax, education surcharge and enterprise income tax for three years; If the absorption ratio is less than 30%, the enterprise income tax will be reduced or exempted according to the absorption of laid-off workers accounting for 2 times of the total number of employees in the enterprise, that is, for every absorption 1%, the enterprise income tax will be reduced or exempted by 2%; For newly established commercial retail enterprises that only engage in retail business, they can enjoy preferential policies other than business tax under the same conditions (because commercial enterprises do not pay business tax).
Tax incentives are also given to existing enterprises (established before September 30, 2002) that expand production scale and absorb laid-off and unemployed people for re-employment: for existing service-oriented enterprises (except industries restricted by the state) and commercial retail enterprises that only engage in retail business, before the end of 2005, laid-off and unemployed people in new positions will reach more than 30% (including 30%) of the total number of employees, and they will enjoy 30% reduction and exemption every year for three years. Among them, enterprises that are exempt from education surcharge are also exempt from local education surcharge.
4. Large and medium-sized state-owned enterprises have preferential treatment for the placement of surplus personnel. Economic entities (except those established by restructuring such enterprises (such as finance, insurance, posts and telecommunications, construction, entertainment, selling real estate and transferring land use rights) can enjoy preferential treatment of exemption from enterprise income tax within three years if they meet the following four conditions: First, they can use the non-main business assets of the original enterprises, idle assets or the effective assets of closed bankrupt enterprises; Second, independent accounting, clear property rights, and gradual diversification of property rights; The third is to absorb the surplus staff of the original enterprise to reach more than 30% of the total number of employees in this enterprise (inclusive); The fourth is to change or sign a new labor contract with the redundant personnel who have been placed.
5. How do enterprises handle preferential tax procedures?
The procedure is divided into two steps: first, prepare the materials and submit a written application to the local labor and social security department. If it meets the requirements, the labor department will issue the "Certificate of Newly Established Service Enterprises for Absorbing Laid-off Workers". After obtaining the Certificate of Recognition, you can submit the following materials to the local competent tax authorities to apply for tax reduction or exemption, and you can enjoy preferential tax treatment after approval.
▲ What materials do enterprises need to submit for appraisal?
1. Copy of business license; 2. A copy of the tax registration certificate; 3 laid-off workers "re employment concession card" and a copy of the original; 4. Staff roster (corporate seal); 5. The original and photocopy of the labor contract signed between the enterprise and the newly recruited laid-off workers; 6 copies of the records (vouchers) of the enterprise paying social insurance premiums for employees; 7. Copy of enterprise wage payment voucher (payroll) (enterprise seal); 8. A copy of the annual inspection registration certificate of the Ministry of Labor and Social Security and a copy; 9. Other materials required by the labor and social security department ▲ What materials do enterprises need to provide when applying for tax reduction or exemption? 1. application form for tax reduction or exemption; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4. A copy of the Letter of Confirmation of Newly Established Service Enterprises for Absorbing Laid-off Workers; 5. Balance sheet and income statement; 6 service enterprise operating income schedule; 7. Other materials required by the competent tax authorities.
Due to the different nature of the enterprise, the information required will be different in items 4 and 6.
6. How do individuals handle preferential tax procedures?
Laid-off workers who start their own businesses can hold the following materials after receiving the tax registration certificate: 1. Copy of business license; 2. A copy of the tax registration certificate; 3. Re-employment concession card; 4. For other materials required by the competent tax authorities, apply to the local competent tax authorities for tax reduction or exemption. After being approved by the tax authorities at or above the county level, you can go through the tax reduction or exemption procedures for business tax, urban maintenance and construction tax, education surcharge and personal income tax at the local competent tax authorities.
The "Re-employment Concession Card" is a certificate for laid-off workers to start their own businesses and continue to enjoy tax support policies. Only laid-off workers with this card can apply for tax reduction or exemption this year.
References:
Wealth creation guide network: preferential articles
1. There are three kinds of preferential tax policies.
It is understood that by the end of September 2003, nearly 2 million laid-off workers in China had enjoyed preferential tax policies, and the accumulated tax relief was about 3.5 billion yuan. This year, China will continue to implement the corresponding preferential tax policies.
At present, the system of preferential tax policies for reemployment can be summarized into three categories: first, preferential tax policies to encourage and support laid-off workers to find jobs and start businesses; Second, preferential tax policies to encourage enterprises to actively absorb laid-off workers; The third is the preferential tax policy to encourage large and medium-sized state-owned enterprises to separate the main and auxiliary to resettle surplus personnel. After the introduction of the new re-employment policy, the old policy is still valid. Enterprises can choose the most favorable policies according to their own actual conditions, but they cannot implement them cumulatively. These preferential policies have been implemented since June 5438+1 October12003. Except for the VAT and business tax policies, other policies are valid for three years.
2. Self-employment and self-employment of laid-off workers can be reduced or exempted. Laid-off workers engage in self-employment. Except for industries restricted by the state, such as construction, entertainment, advertising, sauna, massage, Internet cafes, oxygen bars, etc. Business tax, urban construction tax, education surcharge and personal income tax shall be exempted within three years from the date when the industrial and commercial department approves its operation. Since the country raised the threshold of business tax and value-added tax from 5438+ 10/on June 2003, it means that laid-off and unemployed people engaged in self-employment can continue to be exempted from value-added tax and business tax if they do not reach the threshold of monthly turnover after enjoying tax-free treatment for three years.
The specific adjustment is: the threshold of value-added tax for goods sales is adjusted to 5000 yuan per month; The threshold for selling taxable services is adjusted to a monthly sales of 3,000 yuan; The threshold for each tax payment is adjusted to 200 yuan for each (daily) sales; The threshold for paying business tax on schedule is adjusted to a monthly turnover of 5,000 yuan; The threshold for individual rental housing to pay taxes on schedule is adjusted to monthly turnover 1000 yuan; The threshold for each tax payment is adjusted to each (daily) sales 100 yuan.
Newly established enterprises in Jiangsu Province (established after September 30, 2002) are the main channels to create new jobs. The government has given great concessions to this: before the end of 2005, new service-oriented enterprises (except industries restricted by the state) that absorb more than 30% of the total number of employees will be exempted from business tax, urban maintenance and construction tax, education surcharge and enterprise income tax for three years; If the absorption ratio is less than 30%, the enterprise income tax will be reduced or exempted according to the absorption of laid-off workers accounting for 2 times of the total number of employees in the enterprise, that is, for every absorption 1%, the enterprise income tax will be reduced or exempted by 2%; For newly established commercial retail enterprises that only engage in retail business, they can enjoy preferential policies other than business tax under the same conditions (because commercial enterprises do not pay business tax).
Tax incentives are also given to existing enterprises (established before September 30, 2002) that expand production scale and absorb laid-off and unemployed people for re-employment: for existing service-oriented enterprises (except industries restricted by the state) and commercial retail enterprises that only engage in retail business, before the end of 2005, laid-off and unemployed people in new positions will reach more than 30% (including 30%) of the total number of employees, and they will enjoy 30% reduction and exemption every year for three years. Among them, enterprises that are exempt from education surcharge are also exempt from local education surcharge.
4. Large and medium-sized state-owned enterprises have preferential treatment for the placement of surplus personnel. Economic entities (except those established by restructuring such enterprises (such as finance, insurance, posts and telecommunications, construction, entertainment, selling real estate and transferring land use rights) can enjoy preferential treatment of exemption from enterprise income tax within three years if they meet the following four conditions: First, they can use the non-main business assets of the original enterprises, idle assets or the effective assets of closed bankrupt enterprises; Second, independent accounting, clear property rights, and gradual diversification of property rights; The third is to absorb the surplus staff of the original enterprise to reach more than 30% of the total number of employees in this enterprise (inclusive); The fourth is to change or sign a new labor contract with the redundant personnel who have been placed.
5. How do enterprises handle preferential tax procedures?
The procedure is divided into two steps: first, prepare the materials and submit a written application to the local labor and social security department. If it meets the requirements, the labor department will issue the "Certificate of Newly Established Service Enterprises for Absorbing Laid-off Workers". After obtaining the Certificate of Recognition, you can submit the following materials to the local competent tax authorities to apply for tax reduction or exemption, and you can enjoy preferential tax treatment after approval.
▲ What materials do enterprises need to submit for appraisal?
1. Copy of business license; 2. A copy of the tax registration certificate; 3 laid-off workers "re employment concession card" and a copy of the original; 4. Staff roster (corporate seal); 5. The original and photocopy of the labor contract signed between the enterprise and the newly recruited laid-off workers; 6 copies of the records (vouchers) of the enterprise paying social insurance premiums for employees; 7. Copy of enterprise wage payment voucher (payroll) (enterprise seal); 8. A copy of the annual inspection registration certificate of the Ministry of Labor and Social Security and a copy; 9. Other materials required by the labor and social security department ▲ What materials do enterprises need to provide when applying for tax reduction or exemption? 1. application form for tax reduction or exemption; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4. A copy of the Letter of Confirmation of Newly Established Service Enterprises for Absorbing Laid-off Workers; 5. Balance sheet and income statement; 6 service enterprise operating income schedule; 7. Other materials required by the competent tax authorities.
Due to the different nature of the enterprise, the information required will be different in items 4 and 6.
6. How do individuals handle preferential tax procedures?
Laid-off workers who start their own businesses can hold the following materials after receiving the tax registration certificate: 1. Copy of business license; 2. A copy of the tax registration certificate; 3. Re-employment concession card; 4. For other materials required by the competent tax authorities, apply to the local competent tax authorities for tax reduction or exemption. After being approved by the tax authorities at or above the county level, you can go through the tax reduction or exemption procedures for business tax, urban maintenance and construction tax, education surcharge and personal income tax at the local competent tax authorities.
The "Re-employment Concession Card" is a certificate for laid-off workers to start their own businesses and continue to enjoy tax support policies. Only laid-off workers with this card can apply for tax reduction or exemption this year.
References:
Www.cfzn.org, a guide to wealth creation.