Subject of enjoyment
Enterprises engaged in qualified environmental protection projects
Preferential content
The income of enterprises engaged in qualified environmental protection 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 environmental protection projects include public sewage treatment, public garbage treatment, and comprehensive development and utilization of biogas. 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 1No.), you can continue to enjoy the preferential period before 2021+February 3 1. Enterprises engaged in environmental protection projects within the scope stipulated in the Preferential Catalogue of Enterprise 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 the period, if they have obtained their first production and operation income before 65438+February 3 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).
The investment in purchasing special equipment for environmental protection shall enjoy enterprise income tax credit according to a certain proportion.
Subject of enjoyment
Enterprises that purchase special equipment for environmental protection
Preferential content
If an enterprise purchases and actually uses the special equipment for environmental protection specified in the Preferential Catalogue of Enterprise Income Tax for Special Equipment for Environmental Protection, 65,438+00% of the investment in 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 actual purchase and actual use of special equipment in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection. 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, the National Development and Reform Commission, the Ministry of Industry and Information Technology and the Ministry of Environmental Protection 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) (Cai Shui [2017] No.71)
Third-party enterprises engaged in pollution prevention and control shall collect enterprise income tax at a reduced rate of 15%.
Subject of enjoyment
An enterprise entrusted by a pollutant discharge enterprise or the government to be responsible for the operation and maintenance of environmental pollution control facilities (including automatic continuous monitoring facilities).
Preferential content
1 October 20 19,1to February 2023, 12, 3 1, corporate income tax will be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control.
Enjoy conditions
A third-party prevention and control enterprise shall meet the following conditions at the same time:
1. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) according to law;
2. Engaged in the operation of environmental pollution control facilities for more than 1 year, and can ensure the normal operation of the facilities;
3. There are at least 5 technicians who work in this field and have intermediate or above technical titles in environmental protection-related majors, or at least 2 technicians who work in this field and have senior or above technical titles in environmental protection-related majors;
4. The annual operating income of environmental protection facilities operation service accounts for no less than 60% of the total income;
5. Have the inspection ability, have a laboratory, and the instrument configuration can meet the detection requirements of conventional pollutants within the scope of operation and service;
6. Ensure the normal operation of the environmental protection facilities operated by it, and make the pollutant emission index reach the requirements of national or local emission standards continuously and stably;
7. Have a good tax credit, and the tax credit rating has not been assessed as C or D in recent three years.
Policy basis
1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Ecology and Environment of the National Development and Reform Commission on the income tax policy of third-party enterprises engaged in pollution prevention and control (No.60 of 20 19)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)
The public green space outside the enterprise factory is exempt from urban land use tax.
Subject of enjoyment
Taxpayers of urban land use tax are public green space and park land (including production, office and living areas) open to the public outside the enterprise factory.
Preferential content
The public green space and park land open to the public outside the enterprise factory (including production, office and living quarters) are temporarily exempted from land use tax.
Enjoy conditions
Public green space and park land open to the public outside the enterprise factory (including production, office and living quarters).
Policy basis
Article 13 of the Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing Supplementary Provisions on Some Specific Issues of Land Use Tax (Guo Shui Di Zi (1989)). 140)