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Energy-saving enterprises will enjoy a three-year exemption and a 50% reduction in taxes.

Release time:

2017-06-05 02:03

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To encourage enterprises to adopt the contract energy management model for energy-saving services and intensify efforts in energy conservation and emission reduction, the State Administration of Taxation and the National Development and Reform Commission recently issued a notice clarifying certain issues related to the implementation of the corporate income tax preferential policies for contract energy management projects. The notice stipulates that energy service companies implementing energy-saving benefit-sharing contract energy management projects—provided they are subject to account-based tax collection and meet the prescribed conditions—may enjoy the corporate income tax preferential policy of "three years of exemption and three years of 50% reduction." If the benefit-sharing period agreed upon in the sharing-type contract of an energy service company is shorter than six years, the company may enjoy the preferential treatment based on the actual duration of the benefit-sharing period. During the preferential period, any transfer of the project is permitted.

　　To encourage enterprises to adopt the contract energy management model for energy-saving services and intensify efforts in energy conservation and emission reduction, the State Administration of Taxation and the National Development and Reform Commission recently issued a notice clarifying several issues related to the implementation of the corporate income tax preferential policies for contract energy management projects.
　　The announcement stipulates that energy service companies implementing energy-saving benefit-sharing contract energy management projects, which adopt account-based tax collection and meet the prescribed conditions, may enjoy the corporate income tax preferential policy of “three years of exemption and three years of 50% reduction.” For energy service companies whose benefit-sharing periods under share-based contracts are shorter than six years, the preferential treatment shall be applied based on the actual duration of the benefit-sharing period.
　　Within the preferential period, if a project benefiting from the preferential treatment is transferred to another qualified energy-saving service enterprise, the acquiring enterprise may enjoy the prescribed preferential treatment for the remaining duration of the period starting from the date of the project’s acquisition.
　　After the expiration of the energy management contract, assets transferred by the energy-saving service company to the energy-consuming enterprise as a result of implementing the contractual energy management project shall be subject to tax treatment based on assets whose depreciation or amortization periods have expired. The depreciation or amortization period shall be consistent with the benefit-sharing period stipulated in the contract; that is, expenditures incurred for the relevant investment projects shall be capitalized or expensed in accordance with tax laws. The resulting fixed assets or intangible assets shall be depreciated or amortized over the benefit-sharing period agreed upon in the contract.

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