Policies for the continuation of a combination tax support policy -third -party enterprises engaged in pollution prevention and control corporate income tax

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: continuing the implementation of tax support policies -third -party enterprises engaged in pollution prevention and control corporate income tax policies.

Third -party enterprises engaged in pollution prevention and control corporate income tax policy

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Eligible third -party companies engaged in pollution prevention and control

Content

From January 1, 2019 to December 31, 2023, the income tax of 15%of third -party enterprises (hereinafter referred to as third -party prevention and control enterprises) engaged in pollution prevention and control is levied at a tax rate of 15%.

Enjoy condition

1. Third -party prevention enterprises refer to enterprises entrusted by pollutant control facilities (including automatic continuous monitoring facilities, the same below) operation and maintenance of environmental pollution control facilities or government.

2. Third -party prevention and control enterprises shall meet the following conditions at the same time:

(1) Resident enterprises registered in accordance with the law in China (excluding Hong Kong, Macao, and Taiwan regions);

(2) With more than 1 year continuously engaged in the practice of environmental pollution control facilities, and can ensure the normal operation of the facilities;

(3) Technicians who have at least 5 technical titles engaged in the work of the art and have environmental protection related majors or above, or at least 2 technicians who are engaged in the high -level and above technical titles of environmental protection related majors in the art;

(4) The proportion of annual operating income in environmental protection facility operation services is not less than 60%;

(5) With inspection capabilities and own laboratory, instrument configuration can meet the detection needs of conventional pollutant indicators within the range of operation services;

(6) To ensure the normal operation of the environmental protection facilities that it operates, so that pollutant emissions indicators can continuously stabilize the requirements of the state or local regulations;

(7) Has good tax credit, and the tax credit grade has not been rated as C or D in the past three years.

Policy basis

1. The "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

2. "Announcement of the Ministry of Ecology and Environment of the State Development and Reform Commission of the General Administration of Taxation of the Ministry of Finance on the issue of third -party corporate income tax policies engaged in pollution prevention and control" (No. 60, 2019)

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