1. Article 27 The following income of enterprises can be exempted from, or reduced by, the enterprise income tax:
The income from engaging in qualified environmental protection, energy-saving and water-saving projects (from the time when the project obtains the first production and operation income) from the tax year to which the project belongs, the first to the third years are exempted from enterprise income tax, and the fourth to the sixth years are reduced by half of the enterprise income tax);
2. Article 33 Income obtained by an enterprise from the comprehensive utilization of resources for the production of products conforming to the provisions of the state's industrial policy may be reduced in calculating taxable income (an enterprise that uses the resources specified in the Catalogue of Preferential Taxes for Enterprises Engaged in the Comprehensive Utilization of Resources as the main raw materials, and the income obtained from the production of products that are not restricted or prohibited by the State and conform to the relevant national and industrial standards shall be reduced by 90% and included in the total income). Article 34 The investment amount of an enterprise's acquisition of specialized equipment for environmental protection, energy and water conservation, safe production, etc. may be subject to a certain percentage of tax credits (where an enterprise acquires and actually uses the environmental protection, energy and water conservation, etc. special equipment specified in the "Catalogue of Preferential Enterprise Income Tax for Environmental Protection," "Catalogue of Preferential Enterprise Income Tax for Energy and Water Conservation Special Equipment," and the "Catalogue of Preferential Enterprise Income Tax for Safe Production Special Equipment," etc.), (In case of special equipment for safety production, 10% of the investment amount of such special equipment can be credited from the tax payable by the enterprise in the current year; if the credit is insufficient in the current year, it can be carried forward in the next five tax years).
Two, business tax:
1, "State Administration of Taxation on the sewage treatment fee does not impose business tax on the approval of the reply": in accordance with the "Chinese people's *** and the State Provisional Regulations on Business Tax," the scope of business tax, units and individuals to provide sewage treatment services do not belong to the business tax tax taxable services, and its treatment of sewage sewage treatment fee, do not levy business tax.
2. According to the document "Reply of the State Administration of Taxation on the Recognition of Foreign-invested Enterprises Engaged in Sewage and Garbage Disposal Businesses as Producing Enterprises", the government and the competent authorities at all levels entrusted the waterworks plants (companies) to collect sewage disposal and burial fees along with the water tariffs, and were exempted from the value-added tax (VAT).
3. According to the Reply of the State Administration of Taxation on the Business Tax on Garbage Disposal Fee: the garbage disposal service provided by the units and individuals does not belong to the business tax taxable service, and the garbage disposal fee obtained by disposing of garbage is not subject to business tax.
Three, value-added tax:
1, the Ministry of Finance, the State Administration of Taxation issued the "Notice on Value-added Tax Policies on Renewable Resources": waste materials recycling business units can issue VAT invoices for their sales of waste materials, so that the purchasing unit to offset 17% of VAT input tax; VAT general taxpayers who purchase renewable resources, should be based on the VAT regulations and its rules and regulations of tax deduction vouchers obtained. The general VAT taxpayers shall offset input tax with the tax deduction vouchers stipulated in the VAT regulations and its rules; before the end of 2010, the policy of first-collection-and-refund shall be implemented for the VAT paid by qualified general VAT taxpayers on the sales of renewable resources (for the taxpayers eligible for tax refund, the VAT realized from the sales of renewable resources in 2009 shall be refunded to the taxpayers at the rate of 70%; and for the VAT realized from the sales of renewable resources in 2010 shall be refunded to the taxpayers at the rate of 50%). (50% of the VAT realized on its sales of renewable resources in 2010 will be refunded to the taxpayer).
2. Circular of the State Administration of Taxation of the Ministry of Finance on the VAT Policies Relating to Sewage Treatment Fees; in order to effectively strengthen and improve urban water supply, water conservation and water pollution prevention and control, to promote sustainable socio-economic development, and to accelerate the pace of construction of urban sewage treatment facilities, according to the Circular of the State Council on the Enhancement of Urban Water Supply and Water Conservation and Water Pollution Prevention and Control, the governments at all levels and the authorities entrust the waterworks (companies) with the collection of sewage treatment fees along with water tariffs, are exempted from value-added tax (VAT). This Circular shall be implemented as of July 1, 2001, and no additional tax shall be levied on the above-mentioned sewage treatment fees.
3, the Ministry of Finance, State Administration of Taxation "on the comprehensive utilization of resources and other products of value-added tax policy notice" (Cai Shui [2008] No. 156) Article 1 (a) of the provisions of the sales of the following self-produced goods to implement the policy of exemption from value-added tax: reclaimed water. Reclaimed water refers to water sources such as effluent from sewage treatment plants, industrial drainage water (mine water), domestic sewage, infiltration (filtration) liquid from garbage treatment plants, etc., which are recovered, treated appropriately to meet a certain standard of water quality, and reused within a certain scope. Recycled water should be consistent with the Ministry of Water Resources, "recycled water quality standards" (SL368-2006) of the relevant provisions. Article 2 stipulates that sewage treatment services are exempted from value-added tax. Sewage treatment refers to the sewage processing and treatment of sewage in line with the relevant provisions of GB18918-2002 water quality standards of the business.
Glue powder produced from waste tires as all production raw materials. Rubber powder should be in line with the performance indicators specified in GB/T19208-2008. Retreaded tires. Retreaded tires shall comply with the performance indicators specified in GB7037-2007, GB14646-2007 or HG/T3979-2007, and the carcasses of retreaded tires are 100% from waste tires.
The production of raw materials mixed with waste residue proportion of not less than 30% of specific building materials. Here, "specific building materials" refers to bricks (excluding sintered ordinary bricks), blocks, ceramic granules, wall panels, pipes, concrete, mortar, road covers, road guardrails, fireproof materials, refractory materials, thermal insulation materials, mineral (rock) cotton.
The following self-produced goods for the sale of value-added tax on the implementation of the policy of immediate refund: industrial waste gas as raw material for the production of high-purity carbon dioxide products. High purity carbon dioxide products, should comply with the relevant provisions of GB10621-2006.
Electricity or heat produced from garbage as fuel. The amount of garbage accounted for the proportion of fuel for power generation is not less than 80%, and the production of emissions to GB13223-2003 time period 1 standard or GB18485-2001 relevant provisions. The so-called garbage refers to municipal garbage, crop residue, bark waste, sludge, medical waste.
Shale oil produced from shale shale, which is a discarded material accompanying the coal mining process.
Recycled asphalt concrete produced from waste asphalt concrete. The amount of waste asphalt concrete accounted for no less than 30% of the proportion of raw materials for production.
4, the use of rotary kiln process and the production of raw materials mixed with the proportion of waste residue is not less than 30% of the cement (including cement clinker). Here referred to as "blended with the proportion of slag" calculated in accordance with the following formula: ① for the raw material firing and clinker grinding process for the production of cement products, blended with the proportion of slag formula: blended with the proportion of slag = (raw material firing stage blended with the number of slag + clinker grinding stage blended with the number of slag) ÷ (the number of raw material + raw material firing and clinker grinding stage blended with the number of slag) ÷ (the number of raw material + raw material firing and clinker grinding stage blended with slag) ÷ (the number of raw materials) clinker grinding stage blended with the number of slag + the number of other materials) × 100% ② the outsourcing of clinker by grinding process for the production of cement products.
The proportion of blended slag formula: blended slag proportion = clinker grinding process blended slag number ÷ (clinker + clinker grinding process blended slag number + the number of other materials) × 100% 4,
5, the sale of the following self-produced goods to achieve the realization of the value-added tax that is the policy of 50% refund
(1), the decommissioning of the military launching charge as a Raw material production of paint nitrocellulose powder. The proportion of decommissioned military propellants in the production of raw materials is not less than 90%.
(2), the coal-fired power plants and various types of industrial enterprises to produce flue gas, high sulfur natural gas desulfurization production of by-products. By-products, means gypsum (whose content of calcium sulfate dihydrate is not less than 85%), sulfuric acid (whose concentration is not less than 15%), ammonium sulfate (whose total nitrogen content is not less than 18%) and sulfur.
(3), steam, activated carbon, white carbon black, lactic acid, calcium lactate, and biogas produced from waste wine lees and brewing bottom pot water. The proportion of waste wine lees and brewing pot water in the production of raw materials is not less than 80%.
(4), the gangue, coal sludge, stone coal, oil shale as fuel for the production of electricity and heat. The amount of gangue, coal sludge, stone coal, oil mother shale accounted for no less than 60% of the proportion of fuel for power generation.
(5), the use of wind power production of electricity.
(6), some of the new wall material products. The specific scope is in accordance with Annex 1 of this Circular, "Catalog of New Wall Materials Enjoying Preferential Policies on Value-added Tax".
6,, on the sale of self-produced comprehensive utilization of biodiesel to implement VAT first and then refund policy. Comprehensive utilization of biodiesel, refers to waste animal oil and vegetable oil as raw materials for the production of diesel fuel. The amount of waste animal oil and vegetable oil accounted for no less than 70% of the production of raw materials.