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为鼓励企业采用合同能源管理模式开展节能服务,加大节能减排工作力度,税务总局、国家发改委发布《关于落实节能服务企业合同能源管理项目企业所得税优惠政策有关征收管理问题的公告》,进一步对落实合同能源管理项目企业所得税优惠政策过程中相关问题进行了明确。一是实施节能效益分享型合同能源管理项目的节能服务企业,实行查账征收并符合规定条件的,可享受企业所得税“三免三减半”优惠政策。节能服务企业的分享型合同约定的效益分享期短于6年的,按实际分享期享受优惠。
In order to encourage enterprises to adopt contract energy management mode to carry out energy-saving services and increase efforts in energy conservation and emission reduction, the State Administration of Taxation and NDRC released the Notice on Issues Concerning the Collection and Management of Preferential Enterprise Income Taxes for Energy Management Contract Projects of Energy-saving Service Enterprises. Further, Relevant issues in the implementation of the preferential policies for corporate income tax under the contract energy management projects were clarified. First, the implementation of energy-saving energy-saving efficiency of the contract energy management project of energy-saving service enterprises, the implementation of audit collection and meet the prescribed conditions, can enjoy the corporate income tax “three exemptions and three and a half ” preferential policies. Energy-saving service companies share the contract agreed benefit sharing period of less than 6 years, according to the actual sharing period to enjoy the benefits.