Energy -saving water saving has tax discounts!Please collect this article

In order to help the economic and social development comprehensive green transformation and implement a sustainable development strategy, the state has implemented a series of preferential taxes and fees to support green development from four aspects: supporting environmental protection, promoting energy conservation and environmental protection, encouraging comprehensive utilization of resources, and promoting the development of the low -carbon industry. Essence Take you today: Energy -saving and water -saving tax discounts ↓

Drip irrigation products are exempt from VAT tax

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VAT taxpayers of production and sales and wholesale, retail drip irrigation bands and drip irrigation pipes

【Promotion】

Since July 1, 2007, taxpayers have levied VAT for their production and sales and wholesale, retail drip irrigation bands and drip irrigation tube products.

【Enjoy conditions】

Drip irrigation bands and drip irrigation pipes refer to water bands and water pipe products that are dedicated to agricultural water -saving drip irrigation systems, and water pipe products that are processed during the manufacturing process, and can be used in water pipes with drip -shaped or continuous streaming water. The drip irrigation belt and the drip irrigation pipe products are produced in accordance with the relevant national quality and technical standards, and compose with PVC pipes (supervisors), PE pipes (auxiliary pipes), inheritance pipes, filters and other components as drip irrigation systems.

【Policy basis】

"Notice of the State Administration of Taxation of the Ministry of Finance on the Value -added Tax of Drops and Drops and Drops" (Cai Tax [2007] No. 83)

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

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Enterprises engaged in qualified energy -saving and water -saving projects

【Promotion】

Enterprises are engaged in the income of eligible energy -saving and water -saving projects. Since the project has obtained the first tax year of the production and operation income, the enterprise income tax is exempt from the first to the third year. Essence

【Enjoy conditions】

Eligible energy -saving and water -saving projects, including the transformation of energy -saving and emission reduction technology, seawater dilute, etc. The specific conditions and scope of the project shall be implemented in accordance with the "Promotion Catalog of Enterprise Enterprise Tax (2021 Edition)".

Enterprises engaged in the "Notice of the National Development and Reform Commission of the State Administration of Taxation of the Ministry of Finance on the announcement of environmental protection and energy -saving and water -saving project Enterprise income tax concessions (trial)" (Cai Tax [2009] No. 166) and the "National Development and Reform Commission of the State Administration of Taxation of the Ministry of Finance Regarding the notice of the income and water -saving project income tax (trial) "(Cai Tax [2016] No. 131) in the" Environmental Protection, Energy Conservation and Water Conservation and Water -saving Project Enterprise Enterprise Income Tax Taxation Catalog (Trial) "(Cai Tax [2016] No. 131) If you have entered a preferential period a few days ago, you can continue to enjoy until the expiration of policies; enterprises engaged in the scope of energy -saving and water -saving projects stipulated in the "Environmental Protection, Energy -saving and Water -saving Project Enterprise Enterprise Income Tax Promotion Catalog (2021 Edition)". The first production and operation income had been obtained before the 31st, and the policy preferential policy was enjoyed until the expiration of the remaining period.

【Policy basis】

1. Article 27 (3) of the Enterprise Income Tax Law of the People's Republic of China

2. Article 88

3. "Notice of the State Development and Reform Commission of the State Administration of Taxation of the Ministry of Finance on the announcement of the discounts of income tax (trial)" (Tax Tax [2009] No. 166)

4. The "Notice of the State Development and Reform Commission of the Ministry of Finance's State Taxation of the Ministry of Taxation on the" Notice of the Promotion Catalog (Trial) "(Cai Tax [2016] No. 131)

5. "Announcement of the Ministry of Ecology and Environment of the Ministry of Finance's Development and Reform Commission of the Ecological Environment of the Ministry of Ecology and Environment on the Promotion of Environmental Protection, Energy Conservation and Water -saving Project Enterprise Enterprise Tax (2021) and" Announcement of the Comprehensive Use of Enterprise Tax Tax (2021 Edition) " 2021 No. 36) Article 1 and 2

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

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Buy an enterprise for energy conservation and water -saving equipment

【Promotion】

If an enterprise purchases and actually uses the "Concession Catalog of Energy Saving Energy Sight Special Equipment Enterprise Income Tax" stipulated in energy -saving and water -saving equipment, 10%of the investment amount of the dedicated equipment can be credited from the taxable amount of the company of the year; In the future, it can be exempted from the 5 taxpayers in the future.

【Enjoy conditions】

The actual equipment for purchasing and actually put into use of the special equipment for the "Income Tax Catalog of Enterprise Energy Special Equipment Special Equipment". If the purchase of the above -mentioned dedicated equipment is transferred and rented within 5 years, it shall stop enjoying the corporate income tax discount and pay the offset corporate income tax.

【Policy basis】

1. Article 34 of the Enterprise Income Tax Law of the People's Republic of China

2. "Regulations on Implementation of the Enterprise Income Tax Law of the People's Republic of China"

3. "Notice of the Ministry of Industry and Information Technology of the Ministry of Industry and Information Technology on the Ministry of Industry and Information Technology of the General Administration of Taxation of the Ministry of Finance and the Notice of the Income Tax Concession (2017 Edition) of Energy Conservation and Environmental Protection Special Equipment Equipment" (Cai Tax [2017] No. 71)

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Excerpted from the "Development of Guidelines for Supporting Green Development Tax and Feature Policy Policy"

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