What preferential tax policies are there for energy saving and emission reduction?
Enterprises enjoy the preferential treatment of tax reduction or exemption according to the provisions of the project, the transfer deadline in the tax relief in the transferee transferee from the date, can enjoy the preferential treatment of tax reduction or exemption in the remaining period; tax reduction after the expiration of the transfer, the transferee shall enjoy preferential tax relief projects repeat
Enterprises enjoy the preferential policies, we need the corresponding "Ministry of national development and Reform Commission, the State Administration of Taxation on the disclosure of environmental protection energy saving project of enterprise income tax preferential directory (Trial) Notice" (taxation 2009 No. 166), the specific contents and conditions of the project directory of environmental protection, energy saving and water saving were included clear.
At present, energy-saving emission reduction enterprises can enjoy the following preferential tax policies: first, engaged in environmental protection, environmental protection and energy-saving tax incentives. In line with the provisions of the conditions of enterprises engaged in public sewage treatment, public garbage disposal, comprehensive development and utilization of biogas, energy saving technological transformation, desalination projects such as income, since the project is the first production operation income tax year, the first year to the third year exemption of enterprise income tax, the fourth to sixth years halved enterprise income tax
According to the enterprise income tax law of the People's Republic of China and the detailed rules for the implementation of the enterprise income tax law of the People's Republic of China, the state has issued a series of preferential tax policies to support energy conservation and emission reduction.
