1, according to the relevant notice issued by the tax authorities, sewage treatment plant sewage treatment fees collected according to the State Administration of Taxation Announcement No. 9 of 2020, Article 2 (a) of the second article of the provisions of the "professional and technical services" at 6% of the calculation of the value-added tax, the sewage treatment fees obtained from the sales of the sales accounted for more than 50 percent of the total sales. If the proportion of the sewage treatment fee in the total sales is more than 50%, the preferential policy of input tax credit can be applied.
2. Income from environmental protection, energy saving and water conservation projects provided by taxpayers shall be exempted from enterprise income tax from the first to the third year, and reduced by half from the fourth to the sixth year from the taxable year in which the first production and operation income of the project is obtained.