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]

Group 1 - The article highlights the implementation of water resource tax incentives aimed at promoting water conservation among industries in China, effective from December 1, 2024, where companies achieving advanced water efficiency will receive a 20% tax reduction [1][3] - Henan Yuguang Zinc Industry Co., Ltd. reported receiving over 58,000 yuan in water resource tax benefits in the first quarter, reinforcing their commitment to increasing water-saving investments [1][2] - The list of taxpayers achieving advanced water efficiency in Henan province includes Henan Yuguang Zinc Industry Co., Ltd., Henan Jinli Jin Zinc Co., Ltd., and Henan Jinma Energy Co., Ltd., marking them as pioneers in water efficiency [1] Group 2 - The Jiyuan tax department has established a "one-on-one" service mechanism for key enterprises, providing tailored support to help them understand and apply for tax benefits related to water conservation [2] - Jiyuan tax authorities collaborate with water resources and finance departments to monitor and analyze enterprise water usage data, ensuring effective implementation of tax incentives [2] - Henan Jinma Energy Co., Ltd. has invested 200 million yuan in wastewater treatment and recycling projects, achieving significant water savings of over 2 million cubic meters annually [3] Group 3 - Henan Yuguang Zinc Industry Co., Ltd. has adopted innovative water-saving practices, reducing water usage to 8.42 m³/t of zinc ingot, significantly below national standards [3] - Henan Jinli Jin Zinc Co., Ltd. has implemented smart water-saving devices for real-time monitoring and precise control of production water usage [3] - The Jiyuan tax department emphasizes that water resource tax incentives are crucial for promoting green development among enterprises, aiming to enhance their water efficiency and contribute to sustainable economic growth [3]