What Are The Environmental Factors That Should Be Considered In Tax Preferences?

Environmental protection has become a more and more important topic at present. It has received the attention of all aspects. Development can not sacrifice the environment. As a lever to regulate the economy, taxation has been tilting towards the environmental protection industry more and more. Enterprises engaged in energy conservation and environmental protection can enjoy certain tax preferences. However, if enterprises pollute the environment, they will also be punished by taxes. Next, I will summarize what tax preferences should consider environmental factors.

The twenty-eighth section and second paragraph of the enterprise income tax law stipulates: "the high and new technology enterprises that need to be supported by the State shall be subject to enterprise income tax at a tax rate of 15%."

In accordance with the relevant provisions of the "measures for the identification and management of high and new technology enterprises" (No. 2008) of the national science and Technology Department, the high and new technology enterprises can obtain the qualification certificate of the new and high technology enterprises after the identification of the government's science and Technology Department, and enjoy a preferential tax rate of 15% at the 15% tax rate when they are put on record by the competent tax authorities.

The core requirement of high-tech enterprises is the core of ownership. Independent intellectual property rights The income of high-tech products (services) accounts for more than 60% of the total annual income of enterprises, R & D expenses account for a certain proportion of sales revenue, and scientific and technological personnel account for more than a certain percentage of the total number of employees in the enterprise. These are widely known conditions. If they do not meet the requirements, they can not enjoy preferential treatment of high-tech enterprises, but environmental protection conditions are often ignored.

The fifteenth provision of the management measures for the identification of new and high technology enterprises stipulates: "one of the following situations of a recognized high-tech enterprise shall be cancelled:" (four) there are environmental and other illegal and illegal acts which are punished by the relevant departments. " Therefore, high and new technology enterprises should cancel their qualifications and have no tax preferences if there are environmental violations and violations.

Eligible enterprises of comprehensive utilization of resources can enjoy exemption, levy and retreat, and enjoy preferential returns. However, in recent years, some resources comprehensive utilization enterprises are on the one hand, they are large pollute emissions, and on the other hand, they are large tax concessions. This is the comprehensive utilization of resources. Protect the environment The purpose is totally opposite. Therefore, this year, the Ministry of Finance and the State Administration of Taxation on the enjoyment of comprehensive utilization of value-added tax preferential policies taxpayers to implement pollutant emission standards related issues notice (fiscal [2013] 23) third stipulates: "for those who do not meet the corresponding standards of pollutant discharge, from the date of illegal emissions, cancel their enjoyment of the comprehensive utilization of resources and value-added tax rebates, tax exemption policy qualification, and three years should not be re applied. Taxpayers have applied for tax refund and tax exemption since the date of irregularities, and should be recovered. If the pollutant emission is not up to standard, enterprises will not be able to enjoy the VAT preferences, and have to enjoy the recovery, which is conducive to giving full play to the positive incentives of tax incentives and encouraging enterprises to actively and independently protect the environment and reduce emissions.

In 2011, the State Council issued the notice on issuing policies to further encourage the development of the software industry and the integrated circuit industry. (National Development [2011] 4), it gave a series of policy support to the software and IC industry. In 2012, the Ministry of Finance and the State Administration of Taxation shut down the notice of further encouraging the software industry and the integrated circuit industry to develop the enterprise income tax policy (fiscal 2012 [27]) to clarify the preferential tax policies for the software and IC industries. If the eligible integrated circuit production enterprises can enjoy five tax avoidance and five half tax concessions, the new software enterprises can enjoy two tax exemption, three reduction and half tax concessions, and so on. The preferential treatment is quite strong, but they also have strict regulations on environmental protection.

　　 Finance and tax [2012] 27 article nineteenth stipulates: "the enterprises enjoying the above preferential tax rates shall be entitled to cancel their qualification to enjoy the preferential tax benefits and make up the enterprise income tax exemption which has been reduced." (four) there are environmental and other illegal and illegal acts which are punished by the relevant departments. " Therefore, software and integrated circuit enterprises should have their environment and other illegal and illegal activities. They should be disqualified and can not enjoy tax preferences.