Two ministries clear contract energy management project enterprise income tax preferential policies

The national tax administration website today announced that in order to encourage enterprises to adopt the contract energy management to carry out such services, increase energy conservation efforts, the day before, the State Administration of Taxation, the national development and Reform Commission issued "on the implementation of the announcement" energy service companies contract energy management project preferential policies on enterprise income tax collection and management related issues, further issues related to the implementation of the contract energy management project in the process of enterprise income tax preferential policies for the clear.

One is 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. Energy saving service enterprises to share the benefits of the contract agreed to the period of less than 6 years, according to the actual share of the period to enjoy preferential.

Two is the transfer of the preferential period to enjoy the preferential items to other qualified energy-saving service enterprises, the transferee can be assigned from the date of the project, in the remaining period to enjoy the provisions of preferential.

Three is the energy management contract expires, the energy service company transferred to energy enterprises 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, namely the relevant investment spending should be capital or the cost of handling according to the provisions of the tax law. In the form of fixed assets or intangible assets, the depreciation or amortization shall be made in accordance with the benefit sharing period stipulated in the contract.

Four is in the contract period of benefit sharing period occurred in the cost, in accordance with the amount of investment and sales (business) income calculation of two elements should be allocated proportion, the weight of each 50%.

The five is a clear heat and pressure utilization, green lighting project "and the Ministry of national development and Reform Commission announced the State Administration of Taxation on environmental protection energy saving project of enterprise income tax preferential directory (Trial) listed in the notice" in energy saving technological transformation projects are containing relation, also can enjoy preferential policies.

Six is in accordance with the general requirements of simplifying and canceling administrative examination and approval, the contract energy management projects prior to the implementation of record management. For a number of projects involved in the project, respectively, for the record. Energy conservation services enterprises in the first year of the project to obtain the first income within 4 months, the project should enjoy the preferential record.

Seven enterprises enjoy preferential conditions change, should be from the date of change within 15 days of the written report to the competent tax authorities. Tax authorities will establish a regulatory mechanism with the energy conservation departments to do a good job related management.

The eight is a clear confirmation of the contract energy management project responsible for the development and Reform Commission, the Ministry of Finance announced the third section of the energy audit institutions, and issued the "confirmation" of contract energy management project, or by the competent department of energy issued by the government to contract energy management project confirmation, can enjoy preferential corporate income tax notice.

"Announcement" at the same time clear, the above content since January 1, 2013. Before the announcement of the relevant provisions of the enjoyment of preferential tax policies, still in accordance with the original provisions continue to implement; not yet enjoy, according to the provisions of the announcement.