Two. Notice of the Ministry of Finance (Caishui [2008] No.48) on Issues Related to the Implementation of the Preferential Catalogue of Enterprise Income Tax for Environmental Protection Special Equipment, the Preferential Catalogue of Enterprise Income Tax for Energy-saving and Water-saving Special Equipment and the Preferential Catalogue of Enterprise Income Tax for Safety Production in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), clearly states: 1. From June 2008, enterprises should purchase and actually use the special equipment for environmental protection, energy saving, water saving and safety production listed in the catalogue. If the tax payable of an enterprise in the current year is less than the credit amount, it can be carried forward to the following years, but the carrying-forward period shall not exceed 5 tax years. 2. The investment in special equipment refers to the total fare tax for the purchase of special equipment, but does not include the value-added tax refunded according to relevant regulations and the expenses for transportation, installation and commissioning of equipment. 3. The tax payable in the current year refers to the balance of the taxable income of the enterprise multiplied by the applicable tax rate, after deducting the tax exempted in accordance with the enterprise income tax law and the relevant preferential tax provisions and transitional preferential tax provisions of the State Council. 4. The investment amount of special equipment purchased by enterprises with self-raised funds and bank loans can be deducted from the income tax payable by enterprises according to the provisions of the enterprise income tax law; The investment in special equipment purchased by an enterprise with financial allocation shall not be deducted before the income tax payable by the enterprise. 5. If an enterprise purchases and actually puts into use the special equipment that has started to enjoy preferential tax treatment, such as transferring or renting it within five tax years from the date of purchase, it should stop enjoying the preferential enterprise income tax in the month when the special equipment stops using, and pay back the deducted enterprise income tax. The transferee of the transfer can deduct the enterprise income tax payable in the current year according to 10% of the investment in special equipment; If the tax payable in that year is less than the credit, the credit can be carried forward to the next five tax years. 6. According to the needs of economic and social development and the implementation of preferential policies for enterprise income tax, the competent departments of finance and taxation of the State Council, jointly with the National Development and Reform Commission, the State Administration of Work Safety and other relevant departments, timely adjust and revise the items in the Catalogue, and update the Catalogue after reporting to the State Council for approval.
3. Notice of State Taxation Administration of The People's Republic of China on issues related to investment and credit for special equipment such as environmental protection, energy saving and water saving, and safe production. (Guo [20 1 0] No.256) stipulates that since June 5438+ 10/day in 2009, the input tax incurred by general VAT taxpayers in purchasing fixed assets can be deducted from their output tax. Therefore, since June 5438+1 October1day, 2009, taxpayers have purchased and actually used the special equipment within the scope of Preferential Catalogue of Enterprise Income Tax for Environmental Protection Special Equipment, Preferential Catalogue of Enterprise Income Tax for Energy-saving and Water-saving Special Equipment and Preferential Catalogue of Enterprise Income Tax for Safety Production Special Equipment, and obtained special VAT invoices. According to Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning the Implementation of the Preferential Catalogue of Enterprise Income Tax for Environmental Protection Special Equipment and the Preferential Catalogue of Enterprise Income Tax for Safety Production Special Equipment (Caishui [2008] No.48), if the VAT input tax is allowed to be deducted, the special equipment investment no longer includes the VAT input tax; If it is not allowed to deduct the input VAT, the investment in special equipment shall be the total price and tax indicated on the special VAT invoice. Where an enterprise purchases special equipment and obtains an ordinary invoice, its investment in special equipment shall be subject to the amount indicated in the ordinary invoice.
4. The Notice of the Ministry of Finance on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2009] No.69) clearly states that the special equipment for environmental protection, energy saving and water saving and safe production purchased and actually used as stipulated in Article 100 of the Implementation Regulations includes the above-mentioned special equipment rented by the lessee's enterprise in the form of financial lease, and it is stipulated in the financial lease contract that the ownership of the leased equipment will be transferred to the lessee's enterprise at the expiration of the lease term, and it meets the specified conditions. If the ownership of the leased equipment is not transferred to the lessee enterprise after the expiration of the financial lease, the lessee enterprise will stop enjoying the preferential treatment of enterprise income tax credit and pay back the enterprise income tax credit.