世界环境日｜税惠助力绿色发展

Core Viewpoint - The article discusses various tax incentives introduced by the government to promote green transformation and encourage enterprises to reduce emissions and innovate [3]. Environmental Protection Tax - Enterprises that do not pay environmental protection tax include those discharging taxable pollutants to legally established centralized sewage treatment and waste disposal sites [21][22]. - Tax reductions are available for taxpayers whose emissions of taxable air or water pollutants are below 30% and 50% of the national and local standards, allowing for a 75% and 50% reduction in the environmental protection tax respectively [11]. Vehicle Purchase Tax - New energy vehicles, including pure electric and plug-in hybrid vehicles, are exempt from vehicle purchase tax from January 1, 2024, to December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [13]. - From January 1, 2026, to December 31, 2027, new energy vehicles will have a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [13][14]. Corporate Income Tax - Third-party enterprises engaged in pollution prevention can benefit from a reduced corporate income tax rate of 15% [15]. - Investments in specific environmental protection and energy-saving equipment can allow companies to deduct 10% of the investment amount from their taxable income [16]. - Income from qualified environmental protection and energy-saving projects is exempt from corporate income tax for the first three years and halved for the next three years [16].