【关注】全国生态日，一起来了解一下绿色税收政策

Core Viewpoint - The article discusses common green tax policies in China, highlighting the environmental protection tax, water resource tax, and corporate income tax incentives for environmentally friendly projects. Group 1: Environmental Protection Tax - Taxpayers include enterprises and other operators that directly discharge taxable pollutants in China [5] - Exemptions from the environmental protection tax include agricultural production (excluding large-scale breeding), certain mobile pollution sources, and facilities meeting specified discharge standards [6] - Tax reductions are available for taxpayers whose pollutant discharge concentrations are below 30% and 50% of the national standards, allowing for 75% and 50% tax reductions respectively [6] Group 2: Water Resource Tax - Taxpayers include units and individuals that directly use surface water or groundwater [7] - Exemptions or reductions apply to agricultural water use within specified limits, military and firefighting water use, and ecological water use for land greening and groundwater replenishment [7] - Taxpayers achieving advanced water use efficiency can receive a 20% reduction in water resource tax [8] Group 3: Corporate Income Tax Incentives - Enterprises engaged in qualifying environmental protection projects can enjoy a three-year exemption from corporate income tax, followed by a 50% reduction for the next three years [8] - Investment in environmental protection equipment allows for a 10% tax credit on the investment amount, with unused credits transferable for up to five years [8] - From January 1, 2024, to December 31, 2027, third-party pollution prevention enterprises will be taxed at a reduced rate of 15% [10] - Tax incentives are also available for enterprises undertaking digital and intelligent upgrades of energy-saving and environmental protection equipment [12]