Energy saving enterprises will enjoy three free three discount

In order to encourage enterprises to adopt the contract energy management to carry out such services, increase energy conservation efforts, the State Administration of Taxation, the national development and Reform Commission recently issued a notice to further issues related to the implementation of the contract energy management project of enterprise income tax preferential policies in the process of carrying out the clear.

 

The announcement of the implementation of energy-saving benefit sharing, enterprise energy-saving service contract energy management project, the implementation of audit collection and comply with the conditions, you can enjoy the corporate income tax of "three exemptions and three reductions" preferential policies. The benefit sharing period of shared contract of energy saving service enterprise is shorter than 6 years, and the preferential benefit should be enjoyed according to the actual sharing period.

 

In the preferential period, the transfer of preferential items to other eligible energy saving service enterprises, the transferee can enjoy the preferential provisions within the remaining period from the date of project transfer.

 

After the expiration of the contract energy management, energy conservation service company can transfer to the enterprise due to the formation of the implementation of the contract energy management project assets, tax treatment according to the period of depreciation or amortization of assets, depreciation or amortization period should be shared and benefit contract is consistent, that is what happened off the investment project expenditure should be capitalized or the cost of handling according to the provisions of tax law. The fixed assets or intangible assets formed shall be depreciated or amortized according to the benefit sharing period stipulated in the contract.

 

Information source: China Electric News Network