娄底税务：税收赋能企业"绿"意盎然 近年来，在国家大力推动生态文明建设和绿色发展战略背景下，国家税务总局娄底市税务局积极响应号 召，优化精准推送、"政策找人"等举措，推进绿色税收政策直达快享、落地见效，持续巩固绿色税制改 革成果，引导企业"绿"意盎然、向"新"发展。 政策找人，服务再生资源行业出实招 近日，娄底市委书记曾超群赴娄星区调研生态环境保护工作时指出，全市各级各部门要进一步提升政治 站位，统一思想认识，统筹推进高质量发展和高水平保护。再生资源回收行业是环境保护的重要行业， 娄底市森泰再生资源有限公司（以下简称"森泰"）专注于环保领域，2022年3月获评湖南省工业固体废 物资源综合利用第二批示范企业，是推动娄底市资源节约化利用迈入新阶段的重要力量。 企业长远发展，税收政策支持和贴心服务发挥着重要作用。娄星区税务局深化"政策找人"，主动走进企 业深入了解运营详情与未来发展规划，为其送上量身定制的税收优惠政策套餐，涵盖增值税资源综合利 用即征即退、企业所得税研发费用加计扣除、环保税减免等，传播合规经营与环保理念。通过实地宣传 指导，帮助企业理解政策要点，解决申报流程中的疑惑，有效缓解企业资金压力，为企业长远 ...

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 green tax system in Urumqi's Daban District is acting as a catalyst for enterprises to upgrade and explore new paths for green development, shifting from passive emission reduction to proactive pollution control [1] - Urumqi Bofeng Hengda Water Management Co., Ltd. has established a comprehensive service system for water resource protection and recycling, becoming a benchmark enterprise in the region [1][2] - The company has benefited from tax incentives, with over 330,000 yuan in tax reductions, which have been reinvested into advanced equipment and process upgrades [2] Group 2 - The company plans to continue investing in water supply network upgrades to enhance service quality and water resource recycling efficiency [3] - The Daban District Tax Bureau is actively providing tailored services to green enterprises, helping them understand and apply tax incentives effectively [3][5] - Goldwind Technology Co., Ltd. is implementing a compliance-driven management system to accelerate its low-carbon transformation and enhance its production capabilities [3][4] Group 3 - Goldwind's factory is equipped with a 2 MW wind turbine and a 403 kW integrated rooftop solar system, achieving 100% green electricity self-sufficiency [4] - The company has received significant tax benefits, including over 24 million yuan in tax reductions under the Western Development policy and 8.5 million yuan in VAT refunds, allowing for increased investment in zero-carbon factory construction [4] - The annual production of wind turbines reached 232 units, with sales exceeding 2.8 billion yuan, demonstrating the impact of compliance and policy support on business growth [4] Group 4 - The Daban District Tax Bureau is focusing on the needs of green enterprises and is building a "green enterprise label database" to enhance service mechanisms [5] - The bureau aims to guide more businesses towards ecological prioritization and green development through dynamic tracking and management [5]