Subject of enjoyment
Production, sales and wholesale, retail drip irrigation tape and VAT taxpayers in drip irrigation pipe.
Preferential content
Since July 1 2007, drip irrigation tapes and drip irrigation pipe products produced, sold, wholesale and retail by taxpayers are exempt from VAT.
Enjoy conditions
Drip irrigation belt and drip irrigation pipe products refer to hose and water pipe products specially used for agricultural water-saving drip irrigation system, which are processed with orifices or other outflow devices in the manufacturing process and can drain water in drops or continuous flow. Drip irrigation belt and drip irrigation pipe products are produced according to relevant national quality and technical standards. The drip irrigation system consists of PVC pipe (main pipe), pe pipe (auxiliary pipe), socket fittings, filters and other components.
Policy basis
Article 1 of the Notice of the Ministry of Finance on Exemption from Value-added Tax on Drip Irrigation Belt and drip irrigation pipe Products in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (No.83 [2007] of Caishui).
Income from qualified energy-saving and water-saving projects is reduced or exempted from enterprise income tax on a regular basis.
Subject of enjoyment
Enterprises engaged in qualified energy-saving and water-saving projects
Preferential content
The income of enterprises engaged in qualified 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.
Enjoy conditions
Eligible energy-saving and water-saving projects, including technological transformation of energy conservation and emission reduction, seawater desalination, etc. The specific conditions and scope of the project shall be implemented in accordance with the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 Edition).
The enterprises they are engaged in belong to the Notice of the Ministry of Finance of People's Republic of China (PRC) and the National Development and Reform Commission of State Taxation Administration of The People's Republic of China on Publishing the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (Trial) (Caishui [2009] 166) and the Ministry of Finance of People's Republic of China (PRC) and the National Development and Reform Commission of State Taxation Administration of The People's Republic of China on Environmental Protection, Energy Saving and Water Saving Projects (Trial) (Caishui [20] Kloc-0/6] 13 1), you can continue to enjoy the preferential period before 202 1+02+3 1. Enterprises engaged in energy-saving and water-saving projects within the scope specified in the Catalogue of Preferential Income Tax for Environmental Protection, Energy-saving and Water-saving Projects (202 1 Edition) can enjoy preferential policies during the remaining period until the expiration of February 1 2020.
Policy basis
1. Item (3) of Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC)
2. Article 88 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
3. Notice of State Taxation Administration of The People's Republic of China, 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)
4. Notice of the National Development and Reform Commission of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Incorporating Landfill Biogas Power Generation into the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (for Trial Implementation) (16No. [Cai Shui ]+03 1).
5. Articles 1 and 2 of the Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China Development and Reform Commission, Ministry of Ecology and Environment on Promulgating the Preferential Catalogue of Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 Edition) and the Preferential Catalogue of Enterprise Income Tax for Comprehensive Utilization of Resources (202 1 Edition).
Investment in purchasing energy-saving and water-saving special equipment shall enjoy enterprise income tax credit according to a certain proportion.
Subject of enjoyment
Enterprises that purchase energy-saving and water-saving special equipment
Preferential content
If an enterprise purchases and actually uses the energy-saving and water-saving special equipment specified in the Preferential Catalogue of Enterprise Income Tax for Energy-saving and Water-saving Special Equipment, 65,438+00% of the investment in the special equipment can be deducted from the tax payable of the enterprise in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years.
Enjoy conditions
The special equipment actually purchased and put into use by oneself is the preferential enterprise income tax catalogue of energy-saving and water-saving special equipment. If the enterprise transfers or rents the above-mentioned special equipment within five years, it will stop enjoying the preferential enterprise income tax and pay back the deducted enterprise income tax.
Policy basis
1. Article 34 of the Enterprise Income Tax Law of People's Republic of China (PRC).
2 "People's Republic of China (PRC) enterprise income tax law implementation regulations" 100th.
3. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology, Ministry of Environmental Protection, National Development and Reform Commission on Printing and Distributing the Preferential Catalogue of Enterprise Income Tax for Special Equipment for Energy Saving, Water Saving and Environmental Protection (version 20 17) (Caishui [2017]No.)