多彩税视界|鲜花花卉“税”知识了解一下

Core Viewpoint - The article emphasizes the importance of tax incentives for companies engaged in environmental protection and energy-saving projects, highlighting specific tax benefits and policies that support green development [10][12]. Tax Incentives for Environmental Projects - Companies involved in eligible environmental protection and energy-saving projects can enjoy a three-year exemption from corporate income tax starting from the year they first earn revenue from the project, followed by a 50% reduction in the next three years [10]. - Eligible projects include public sewage treatment, public waste management, comprehensive utilization of resources, energy-saving and emission-reduction technology upgrades, and seawater desalination, as outlined in the "Directory of Corporate Income Tax Incentives for Environmental Protection and Energy-Saving Projects (2021)" [10]. Special Equipment Tax Deductions - Since January 1, 2008, companies that purchase and use equipment listed in the "Directory of Corporate Income Tax Incentives for Environmental Protection Special Equipment" can deduct 10% of the investment amount from their taxable income for the year [11]. - If the current year's taxable amount is insufficient for the deduction, the remaining amount can be carried forward to future years, with a maximum carry-forward period of five tax years [11]. Reduced Tax Rate for Pollution Control - From January 1, 2024, to December 31, 2027, qualified third-party enterprises engaged in pollution control will be taxed at a reduced corporate income tax rate of 15% [12]. - Third-party enterprises are defined as those responsible for the operation and maintenance of environmental pollution control facilities, including automatic continuous monitoring facilities, as commissioned by polluting enterprises or the government [12]. Policy References - The article cites various legal frameworks and announcements that support these tax incentives, including the "Corporate Income Tax Law of the People's Republic of China" and relevant notices from the Ministry of Finance and the State Taxation Administration [13].