Core Viewpoint - The article discusses various tax relief policies aimed at supporting the renewable energy industry in China, including VAT exemptions and reductions, corporate income tax relief, and additional deductions for R&D expenses. Group 1: VAT Policies - Small-scale taxpayers in the renewable energy sector with monthly sales below 100,000 yuan are exempt from VAT [3] - Taxpayers in the renewable energy sector can have their taxable sales income subject to a 3% VAT rate reduced to 1% [3] - Taxpayers can also have their pre-paid VAT projects subject to a 3% pre-payment rate reduced to 1% [3] Group 2: Corporate Income Tax Policies - For technology transfer income not exceeding 5 million yuan within a tax year, renewable energy enterprises are exempt from corporate income tax; income exceeding this amount is taxed at half the rate [4] - Small and micro-profit enterprises in the renewable energy sector are subject to a 20% corporate income tax rate on their taxable income [5] - High-tech enterprises in the renewable energy sector benefit from a reduced corporate income tax rate of 15% [5] Group 3: R&D Expense Deductions - Renewable energy enterprises can deduct 100% of R&D expenses that do not form intangible assets from their taxable income, effective from January 1, 2023 [6] - For R&D expenses that form intangible assets, companies can amortize 200% of the cost for tax purposes [6] Group 4: Additional Tax Relief - Small and micro enterprises in the renewable energy sector can enjoy a 50% reduction in various taxes, including resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, and land use tax [7] - Enterprises that have already benefited from other tax relief policies can still apply for the "six taxes and two fees" reduction, which is an additional benefit on top of existing exemptions [7]