1. No business tax. According to the "State Administration of Taxation on the garbage disposal fees on the issue of business tax reply" (State Taxation Letter 〔2005〕 No. 1128), units and individuals to provide garbage disposal services do not belong to the business tax tax taxable services, the garbage disposal fees obtained for the disposal of garbage, do not levy business tax.
The "garbage disposal business" in the preferential policy mainly includes domestic garbage, medical garbage, hazardous waste, medical waste and radioactive waste, and garbage of other names does not belong to the scope of garbage referred to in Guo Shui Han [2005] No. 1128.
2. Three exemptions and three halves of the enterprise income tax. According to the "People's Republic of China *** and the State Enterprise Income Tax Law" and its implementing regulations, enterprises engaged in the state's eligible public *** sewage treatment, public *** garbage disposal, biogas development and utilization of biogas, energy-saving and emission reduction and technological transformation, such as environmental protection, energy-saving and water conservation project income.
Starting from the tax year in which the project obtains the first production and operation income, the enterprise income tax shall be exempted from the first to the third year, and halved from the fourth to the sixth year.
If a project entitled to tax exemptions and concessions as stipulated above is transferred within the tax exemption and concession period, the transferee may enjoy the stipulated tax exemptions and concessions within the remaining period from the date of transfer; if the project is transferred after the expiration of the tax exemption and concession period, the transferee may not enjoy tax exemptions and concessions repeatedly in respect of the project.
The specific conditions and scope of the project are specified in the Notice of the Ministry of Finance, State Administration of Taxation, National Development and Reform Commission on the Announcement of the Preferential Catalog of Enterprise Income Tax for Environmental Protection, Energy Conservation and Water Conservation Projects (for Trial Implementation) (Cai Shui [2009] No. 166).
3, in addition, the "State Council on the issuance of the "Twelfth Five-Year" energy conservation and emission reduction comprehensive work program notice" (Guo Fa [2011] No. 26), Article 34 clearly puts forward the improvement and implementation of comprehensive utilization of resources and the development of renewable energy tax incentives and other aspects of the regulations, for the improvement of energy-saving emission reduction economic This provides a guiding direction for the improvement of energy-saving and emission reduction economic policies.
Expanded:
Methods of disposal of municipal household waste
In our country, there are large differences in the level and manner of disposal of municipal household waste, most of the municipal household waste standardized treatment and disposal has just started, sanitary landfill for most of the municipal household waste is the main method of treatment and disposal, and part of the city there are also simple landfill sites in the Some cities also have simple landfills in operation.
1, landfill method
Landfill method is the waste disposal method of landfill into the ground, is the oldest method of waste disposal. In 3000 - 1000 BC, the capital of the Greek island of Crete, Konhonthos, was about to cover the garbage with layers of soil and bury it in a large pit. Because of its low investment cost, this method has been widely used in countries all over the world from ancient times to the present.
Currently, landfill technology has developed from uncontrolled landfill to sanitary landfill, such as the use of leaching cycle landfill, compressed garbage landfill and crushed garbage landfill and other new methods, the purpose is to avoid secondary pollution, to ensure the safety of backfill sites and save investment.
2, composting method
Composting is the use of a variety of plant residues (crop residues, weeds, leaves, peat, garbage, and other wastes, etc.) as the main raw material, mixed with human and animal feces and urine by the heap system of organic fertilizers, mainly used to deal with organic waste. The principle is to use microorganisms to metabolize and decompose the organic matter in the garbage, carry out harmless treatment under high temperature, and produce organic fertilizer.
3, incineration method
Waste incineration is a traditional method of waste disposal, has become one of the main methods of urban waste disposal. After the garbage is treated by incineration, the garbage can be reduced, saving land, but also can eliminate a variety of pathogens. Modern waste incinerators are equipped with good smoke purification devices, can effectively reduce the pollution of the atmosphere.