从事污染防治的第三方企业，这样享受企业所得税优惠！

Core Viewpoint - The article discusses tax incentives for third-party enterprises engaged in pollution prevention, specifically a reduced corporate income tax rate of 15% for eligible companies [5]. Group 1: Eligibility Criteria - Third-party pollution prevention enterprises must be registered as resident enterprises in mainland China, excluding Hong Kong, Macau, and Taiwan [8]. - They should have at least one year of continuous operational experience in environmental pollution control facilities and ensure the normal operation of these facilities [8]. - The company must employ at least five technical personnel with intermediate or higher environmental-related qualifications, or at least two personnel with senior qualifications [8]. - The annual revenue from environmental protection facility operations must constitute no less than 60% of the total revenue [8]. - The enterprise must possess testing capabilities, including a laboratory equipped to meet the detection needs for routine pollutants [8]. - The facilities operated must consistently meet national or local emission standards [8]. - The company should have a good tax credit rating, with no C or D level ratings in the past three years [8]. Group 2: Application Process - Eligible third-party pollution prevention enterprises can self-assess their compliance with the criteria and apply for the tax incentives, retaining relevant documentation for review [9]. - Required documentation includes proof of operational experience, contracts, income certificates, technical personnel qualifications, and evidence of testing capabilities [10].