2022 National Energy Conservation Publicity Week, take you to understand the preferential tax and fees policies to promote energy conservation and environmental protection

"Green water and green mountains are the golden mountains and silver mountains." Save resources and protect the environment is the basic national policy of my country, which is related to the well -being of the people and the future of the country. From June 13th to 19th, 2022, it is the 32nd National Energy Conservation Publicity Week. This year's theme is "Green Low Carbon, Energy Conservation".

In order to further implement the preferential tax and fee preferential policies and help high -quality development, the State Administration of Taxation recently issued the "Guidelines for Supporting Green Development Tax and Fee Policies", which sorted out the preferential tax and fee preferential policies on "promoting energy conservation and environmental protection" to learn about it together

Promote energy conservation and environmental protection

In order to strengthen environmental management and governance, greatly reduce the intensity of pollutants emissions, reduce the impact of industrialization and urbanization on the ecological environment, improve the living environment, and strive to improve the environmental quality. , Promoting the green transformation of battery manufacturing, building materials and other industries, promoting energy saving and water -saving environmental protection, support for new energy vehicle and vessels, and encouraging pollutant centralized safety disposal, etc., have implemented a series of preferential policies to continuously improve the quality of air and water environment, effectively control the soil and control the soil Pollution. Specific include:

(1) Tax discount of contract energy management projects

Contract Energy Management Projects are exempt from VAT (cargo)

Contract Energy Management Project Sempral VAT (Service)

Energy -saving service company implements the income tax of the company's energy management project regularly and exempt corporate income tax

(2) Tax discounts for heating enterprises

Heating enterprises obtained the heating fee income from the residents to levy VAT for exempting value -added taxes

Factory used by heating enterprises for heating companies for residents is exempt from real estate tax

Land used for heating enterprises for residents to levy urban land use tax

(3) Energy -saving and environmentally friendly batteries and paint tax discounts

Energy -saving and environmentally friendly battery exemption consumption tax

Energy -saving and environmentally friendly coatings exempt consumption tax

(4) Energy -saving and water -saving tax discounts

Drip irrigation products are exempt from VAT tax

Regular income tax for income from eligible energy -saving and water -saving projects in eligible energy -saving and water -saving projects

The amount of investment used for energy conservation and water -saving equipment is performed according to a certain proportion of corporate income tax credits

(5) New energy vehicle and ship tax discounts

New Energy Vehicle and Boat Removal Tax Tax

Energy -saving vehicle reduction of half -levying vehicle and boat tax

New energy vehicle exempt vehicle purchase tax

(6) Save water resources tax discount

Use sewage treatment regeneration water exemption water taxation tax

Water storage power generation water use water exemption water tax tax

Oil collection and drainage is separated after purification and purification of the closed pipeline.

(7) Pollutant emission reduction tax discount

Agricultural production discharge pollutants exempt environmental protection tax

Concentrated treatment of urban and rural sewage, centralized waste of domestic waste discharge pollutants exempt environmental protection tax

The concentration value of atmospheric pollutants or water pollutants discharged taxable tax should be lower than that of pollutant emissions standards stipulated in the state and local regulations.

For specific content, click e -book to check

Excerpted from the "Guide to Supporting Green Development Tax and Fee Policies"

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