What kind of tax incentives for the waste disposal industry

The garbage is the inevitable product of urban development, on the one hand, there is the ever-growing urban garbage, on the other hand, there is the unbearable stench of garbage. In order to solve the problem of garbage disposal, which is a thorny issue in urban construction, the relevant departments have been increasing capital investment, improving facilities and equipment, and advocating garbage classification and disposal. The tax authorities have also cooperated in introducing relevant preferential policies to provide strong support for solving the garbage disposal problem.

Tax incentives one: 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 taxable services, the garbage disposal fees 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 the garbage of other names does not belong to the scope of garbage referred to in the National Tax Letter [2005] No. 1128.

Tax incentives two: 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 treatment, biogas comprehensive development and utilization, energy saving and emission reduction technology transformation and other environmental protection, energy saving and water conservation projects income, since the project to obtain the first production and operation income from the tax year belonging to the first year of the first year of exemption from enterprise income tax, the first to third year, the fourth to sixth year reduced by half. The enterprise income tax shall be reduced by half from the fourth to the sixth year. If a project entitled to tax exemptions and preferences as stipulated above is transferred within the tax exemption and preferences period, the transferee may enjoy the stipulated tax exemptions and preferences within the remaining period from the date of transfer; if the project is transferred after the expiration of the tax exemption and preferences period, the transferee may not enjoy tax exemptions and preferences repeatedly in respect of the project. The specific conditions and scope of the project "Notice of the Ministry of Finance, State Administration of Taxation, National Development and Reform Commission on the Announcement of the Catalogue of Enterprise Income Tax Preferences for Environmental Protection, Energy Conservation and Water Conservation Projects (for Trial Implementation)" (Cai Shui [2009] No. 166) has been clarified.

In addition, the "State Council on the issuance of the "Twelfth Five-Year" energy saving 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 renewable energy development of tax incentives and other aspects of the regulations, for improving energy saving and emission reduction economic policy provides a guiding direction.