On the implementation of environmental protection special equipment enterprise income tax preferential list, energy-saving water-saving special equipment enterprise income tax preferential items
It is also important to note that the special equipment and related technical indicators announced now refer to the standards implemented in 2008. With the development of the situation, these special equipment and its corresponding index standards will also be adjusted and changed. Taxpayers should pay attention to the adjustment and publication of these preferential catalogues in time.
First, the purchase of equipment must be in accordance with the provisions of special equipment in order to tax. In accordance with the provisions of the two documents released by these special equipment must be safe production equipment, energy saving and environmental protection equipment and special equipment, the original provisions of the tax law as long as the domestic equipment technical renovation project of the national industrial policy purchase can enjoy income tax exemption policy
With the Ministry of Finance and the State Administration of Taxation and the national development and Reform Commission announced on energy saving special equipment for corporate income tax directory (2008 Edition) and the environmental protection equipment enterprise income tax preferential directory (2008 Edition) Notice (tax [2008]115) and "the Ministry of Finance and the State Administration of Taxation Administration of work safety announced on the" security special equipment for the production of corporate income tax directory (2008 Edition) > notice "(tax [2008]118) two documents issued, enterprises purchase special equipment tax problems caused a lot of taxpayer concerns. From the main contents of the new and old policies, this paper makes a comparative analysis of the problems that should be paid attention to when the enterprises buy special equipment.
