In order to encourage enterprises to adopt contract energy management mode to carry out energy-saving services, standardize the enterprise income tax management of contract energy management projects, in accordance with the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations (hereinafter referred to as the Enterprise Income Tax Law), "The Office of the State Council forwards the Development and Reform Commission Notice of the Ministry of Finance on Accelerating the Implementation of Contract Energy Management to Promote the Development of Energy-Saving Service Industry (Guo Dang Fa [2010] No. 25) and the Ministry of Finance and the State Administration of Taxation on Promoting the Development of Value-added Tax, Business Tax and Corporate Income Tax Policies for Energy-Saving Service Industry Notice (Cai Shui [2010] No. 110) and the "Notice of the State Administration of Taxation on Further Improving Taxation to Promote Energy Conservation and Emission Reduction" (Guo Shui Han [2010] No. 180), the implementation of contract energy management project corporate income tax The announcement on the collection management issues of the preferential policies is as follows:
1. For energy-saving service enterprises that implement energy-saving benefit-sharing contract energy management projects (hereinafter referred to as “projects”), if the resident enterprises that implement the audited income tax are in compliance with the relevant provisions of the Enterprise Income Tax Law and this announcement, the project may enjoy fiscal and taxation [2010]. The preferential income tax for the enterprise income tax “No. 3 and 3 halving” as stipulated in No. 110. If the benefit-sharing period agreed by the sharing contract of the energy-saving service enterprise is shorter than 6 years, enjoy the discount according to the actual sharing period.
2. The preferential period for the energy-saving service enterprises to enjoy the “three exemptions and three reductions” project shall be continuously calculated. For projects that are eligible for transfer within the preferential period, other eligible energy-saving service enterprises, if the transferee continues to operate the project, may enjoy the specified benefits within the remaining period from the date of transfer of the project; If the transfer is made after the expiration of the term, the transferee shall not enjoy the preferential treatment for the project.
3. Expenditures incurred in investment projects of energy-saving service enterprises shall be capitalized or expensed in accordance with the provisions of the tax law. The formed fixed assets or intangible assets shall be depreciated or amortized according to the benefit sharing period agreed upon in the contract.
Energy-saving service enterprises shall separately calculate the cost and expenditure of each item. If the period of expenses incurred during the benefit sharing period agreed in the contract is unclear, it shall be apportioned reasonably. The apportionment of the period shall be based on two factors: the project investment amount and the sales (business) income amount. The weights are each 50%.
4. Energy-saving service enterprises, energy-saving benefit-sharing energy management contracts and contract energy management projects shall comply with the conditions stipulated in Article 2 (3) of Caishui [2010] No. 110.
5. The project enjoying the preferential policy of corporate income tax shall belong to the Energy Conservation Regulations of the State Development and Reform Commission of the Ministry of Finance of the State Administration of Taxation on Promulgating the Catalogue of Enterprise Income Tax Concessions for Environmental Protection, Energy Conservation and Water Saving Projects (Trial) (Cai Shui [2009] No. 166) Emission reduction technology transformation projects, including waste heat and pressure utilization, green lighting and other energy-saving benefit-sharing contract energy management projects.
Sixth, the contract energy management project preferential implementation of pre-record management. If an energy-saving service enterprise enjoys the enterprise income tax concession for a contract energy management project, it shall file it with the competent tax authority. For projects involving multiple projects, they shall be recorded separately for each project. The energy-saving service enterprise shall complete the project enjoyment of the preferential record within 4 months of the next year in which the project obtains the first income. The following information is required for the filing process:
(1) Application for reduction and exemption of tax filing;
(2) A copy of the energy management contract;
(3) Confirmation Form of Contract Energy Management Project Status (Annex 1) issued by the National Development and Reform Commission and the Ministry of Finance, or the contract energy management project issued by the government energy conservation authority;
(4) “Calculation of the taxable income of contract energy management projects” (Annex 2);
(5) A copy of the invoice of the first income of the project;
(6) Where the contracted energy management project is transferred, the energy-saving service enterprise shall provide the project transfer contract and the original document for the preferential enjoyment of the project in addition to the above-mentioned materials.
7. If a company enjoys a change in preferential conditions, it shall report to the competent tax authority in writing within 15 days from the date of the change. If you no longer meet the preferential conditions, you should stop enjoying the benefits and pay the enterprise income tax according to law. Where the energy-saving service enterprise adopts false means to obtain tax incentives, enjoys changes in preferential conditions and fails to report to the competent tax authorities in a timely manner, and fails to submit the filing materials in accordance with the provisions of this announcement, the competent tax authorities shall follow the Tax Administration Law. And other relevant regulations for processing. The taxation department shall set up a project management account and statistical system for energy conservation service enterprises, and establish a supervision mechanism with the energy conservation authorities.
8. The contract energy management project shall be confirmed by the National Development and Reform Commission and the third party energy conservation auditing agency announced by the Ministry of Finance, and issue the “Contract Energy Management Project Status Confirmation Form”, or the government energy conservation authority shall issue a contract energy management project confirmation opinion. . In the process of confirming the contract energy management project, the third-party organization shall strictly check and check the relevant requirements of the state to ensure that the audit results are objective and true. Third party organizations that are not strict and falsified during the review process will be disqualified from the audit and will be held accountable according to relevant laws.
9. This announcement shall come into force on January 1, 2013. Before the announcement of this announcement, if the tax preferential policies have been enjoyed in accordance with the relevant regulations, they shall continue to be implemented in accordance with the original regulations; those that have not been enjoyed shall be executed in accordance with the provisions of this announcement.
Special announcement.


State Administration of Taxation, National Development and Reform Commission
December 17, 2013

Distribution: All provinces, autonomous regions, municipalities directly under the Central Government and the State Administration of Taxation, Local Taxation Bureaus, provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, Xinjiang Production and Construction Corps Development and Reform Commission, Economic and Trade Commission (the Economic and Trade Commission, Economic Commission, and the Trade Commission) , the Office of Industry and Information Technology).