In terms of taxation, what preferential policies do energy-saving and environmental protection enterprises have?

According to the relevant provisions of the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", you can enjoy: enterprise income tax; ? Consumption tax; ? Value added tax; ? Preferential policies for tax items such as vehicle purchase tax;

industrial and commercial income tax

Tax policies for energy conservation and environmental protection include qualified environmental protection, energy conservation and water saving projects, purchase of special equipment for environmental protection, energy conservation and water saving and safety production, and implementation of contract energy management projects by qualified energy conservation service companies.

2. Consumption tax

According to the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Passenger Cars (Caishui [2008] 105), the cylinder capacity (displacement, the same below) below 1.0 liter (including 1.0 liter) is determined. For passenger cars with a cylinder volume of more than 3.0 liters to 4.0 liters (including 4.0 liters), the tax rate is raised from 15% to 25%; For passenger cars with a cylinder capacity of more than 4.0 liters, the tax rate is raised from 20% to 40%.

3. VAT

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Policies Concerning Value-added Tax, Business Tax and Enterprise Income Tax on Promoting the Development of Energy-saving Service Industry (Caishui [2010]10), if an energy-saving service company implements a qualified contract energy management project and transfers the VAT taxable goods in the project to an energy-using enterprise, it will be exempted from VAT temporarily.

4. Vehicle purchase tax

According to the Announcement of the Ministry of Finance and the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China on Exempting the Purchase Tax of New Energy Vehicles (Announcement No.20 172 of the Ministry of Finance, No.20 17), from October 20 18 to February/KLOC-2020.

The following income can be exempted from enterprise income tax:

(1) Interest income from loans provided by foreign governments to the Government of China;

(2) Interest income from preferential loans provided by international financial organizations to the China government and resident enterprises;

(three) other income approved by the State Council.

References:

Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law. Baidu baike