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随着经济社会的发展,全球能源问题越来越严重,节能成为当下经济社会发展必然选择,在这种形式下合同能源管理作为一种以减少的能源费用来支付节能项目全部成本并为参与各方带来效益的节能投资方式越来越受到重视,国家重点扶持效益分享型合同能源管理模式,并出台财税[2010]110号等一系列税收优惠政策。在此背景下本文分析发现不是所有情况下节能公司因为享受国家免税政策而得到真正的税收优惠,针对这些免收政策节能服务公司应结合企业自身情况做好科学纳税筹划工作,进而选择对其最有利的纳税方式。
With the development of economy and society, the problem of global energy is more and more serious. Energy saving has become an inevitable choice for current economic and social development. Contract energy management as a way to pay the full cost of energy-saving projects with reduced energy costs, More and more attention has been paid to the energy-saving investment ways that bring benefits to the parties. The state has focused on supporting the energy-saving and contract-sharing energy management mode and introduced a series of preferential tax policies such as Caishui [2010] No. 110. In this context, the analysis of this paper finds that not all energy-saving companies receive the real tax benefits because they enjoy the state tax-free policy. For these exemption policies, ESCOs should make scientific tax planning in light of their own conditions and choose the most appropriate tax- Favorable tax payment method