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Core Viewpoint - The article discusses the tax incentives available for third-party pollution control enterprises in China, specifically a reduced corporate income tax rate of 15% for eligible companies until December 31, 2027 [2]. Group 1: Definition and Tax Incentives - Third-party pollution control enterprises are defined as those responsible for the operation and maintenance of environmental pollution control facilities, either commissioned by polluting enterprises or the government [1]. - Eligible third-party pollution control enterprises can benefit from a reduced corporate income tax rate of 15% [2]. Group 2: Eligibility Criteria - To qualify for the tax incentives, third-party pollution control enterprises must meet several conditions, including: - Being a legally registered resident enterprise in mainland China [3]. - Having at least one year of continuous operation in environmental pollution control [3]. - Employing a minimum of five technical personnel with intermediate or higher qualifications in environmental protection, or at least two with senior qualifications [3]. - Ensuring that at least 60% of their annual revenue comes from environmental protection facility operations [3]. - Possessing the capability for testing and having a laboratory that meets the requirements for routine pollutant detection [3]. - Maintaining the normal operation of pollution control facilities to meet national or local emission standards [3]. - Having a good tax credit rating, not rated as C or D in the past three years [3]. Group 3: Documentation Requirements - Third-party pollution control enterprises must retain specific documentation for verification, including: - Evidence of continuous operation for over one year, contracts, and revenue records related to pollution control [5]. - Valid technical personnel qualifications and employment records [5]. - Documentation showing the proportion of revenue from environmental protection services [5]. - Evidence of testing capabilities and compliance with pollutant detection requirements [5]. - Proof of stable operation of pollution control facilities meeting emission standards [5]. - For enterprises solely engaged in automatic continuous monitoring, documentation of monitoring reliability is required, while emission compliance records are not necessary [5]. Group 4: Additional Documentation for Testing Capability - To demonstrate testing capability, enterprises must keep: - A list of pollution detection instruments, including certificates for mandatory measuring instruments [6]. - Original records of routine physical and chemical testing for the year, including hazardous waste transfer documentation if applicable [6].