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日前,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
Recently, the State Administration of Taxation and the National Development and Reform Commission promulgated the “Notice on the Administration of Levy of Enterprise Income Tax Preferential Policies on Energy Management Contract for Energy-Saving Service Enterprises” and further clarified the relevant issues in the implementation of preferential policies for enterprise income tax of energy management projects under the contract. 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