The "Regulations on the Implementation of the Enterprise Income Tax Law" promulgated by the State Council clearly clarifies that if an enterprise purchases and actually uses special environmental protection equipment included in the "Catalogue of Special Environmental Protection Equipment Enterprise Income Tax Preferences", the investment in the special equipment 10% of the amount can be deducted from the enterprise's tax payable for the current year; if the amount is insufficient for the current year, it can be carried forward for the next five tax years.
The "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" is formulated in accordance with the provisions of the "Enterprise Income Tax Law of the People's Republic of China". Passed by the 197th Executive Meeting of the State Council on November 28, 2007, it was promulgated by the State Council of the People's Republic of China on December 6, 2007, and came into effect on January 1, 2008. Extended information
Article 6 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" The income mentioned in Article 3 of the Enterprise Income Tax Law includes income from the sale of goods, income from the provision of labor services, income from the transfer of property, and dividends Income from equity investments such as dividends, interest income, rental income, royalties income, income from donations and other income.
Article 7 The income from sources within and outside China as mentioned in Article 3 of the Enterprise Income Tax Law shall be determined in accordance with the following principles:
(1) Income from the sale of goods shall be determined according to the transaction activities.
(2) Income from the provision of labor services shall be determined according to the place where the labor services occur;
(3) Income from the transfer of property, income from the transfer of real estate shall be determined according to the location of the real estate, and income from the transfer of movable property shall be determined according to the location of the transfer The location of the enterprise, institution, or location of the movable property is determined, and the income from the transfer of equity investment assets is determined based on the location of the invested enterprise.
Baidu Encyclopedia—"Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"