According to Article 13 of the Environmental Protection Tax Law, if the concentration of taxable air pollutants or water pollutants discharged by taxpayers is lower than 30% of the national and local pollutant discharge standards, the environmental protection tax will be levied at a reduced rate of 75%. If the concentration of taxable air pollutants or water pollutants discharged by taxpayers is lower than 50% of the pollutant discharge standards stipulated by the state and local governments, the environmental protection tax shall be levied at a reduced rate of 50%.
When an enterprise purchases and actually uses special equipment for environmental protection, 10% of its equipment investment can be deducted from the enterprise income tax payable by the enterprise in that year, but these equipment must be in the five categories of 19 specified in the Catalogue, and can only be deducted from the investment in bare equipment, excluding equipment transportation, installation and debugging costs, infrastructure investment and operating expenses of special equipment for environmental protection.
There is a preferential enterprise income tax policy of "three exemptions and three reductions" for public sewage and public garbage treatment projects, but third-party governance projects in the industrial field and energy-saving and environmental protection projects built by enterprises and serving themselves cannot enjoy this policy.
On March 20th, 20 19, Li Keqiang, Premier of the State Council of the People's Republic of China, People's Republic of China (PRC) presided over the the State Council executive meeting, and decided to levy enterprise income tax on third-party enterprises engaged in pollution prevention at a reduced rate of 15%, with the tax rate ranging from 20 19 1 to 202 1 at the end of the year.
Extended data:
The Opinions on Promoting the Third Party Treatment of Environmental Pollution issued by the General Office of the State Council on 20 14 pointed out that the third party treatment of environmental pollution (hereinafter referred to as the third party treatment) is a new mode in which polluters entrust environmental service companies to pay or pay for pollution control according to the contract.
Here, the third party separates the pollution control function from the government as a supervisor and the enterprise that integrates pollution discharge and pollution control, and gives it to a specialized pollution control institution, that is, a professional environmental service company, which is called the "third party", which is essentially a market force.
People's Network-Preferential tax policies? What are the benefits for third-party governance enterprises?
Baidu Encyclopedia-People's Republic of China (PRC) Environmental Protection Tax Law