What tax incentives can enterprises enjoy in pursuit of green transformation? In order to facilitate different types of taxpayers and payers to query and consult relevant preferential policies, the State Administration of Taxation recently issued the guidelines on preferential tax policies for supporting green development (hereinafter referred to as the guidelines), which comprehensively combed the preferential tax policies for supporting green development transformation, and promoted taxpayers and payers to be fully aware of the policies, operate and enjoy them in a timely manner. It is understood that the State Administration of Taxation has sorted out 56 preferential tax policies to support green development, covering four aspects: supporting environmental protection, promoting energy conservation and environmental protection, encouraging comprehensive utilization of resources, and promoting the development of low-carbon industries, reflecting the role of Taxation in promoting and encouraging the green and low-carbon development of market players. What are the 56 preferential policies? Which units and individuals can enjoy it? What conditions do you need to meet to enjoy the discount? What are the policy bases? Taxpayers and payers can get answers from the "enjoyment subject", "preferential content", "enjoyment conditions" and "policy basis" sorted out in the guidelines. In terms of supporting environmental protection, the guidelines cover six preferential tax policies, including preferential tax policies for environmental protection and water and soil conservation. In order to reduce the discharge of major pollutants and effectively control environmental risks, the state actively supports the construction of ecological and environmental protection projects, promotes enterprises to speed up the upgrading and transformation of environmental protection equipment, promotes third-party treatment of environmental pollution, and optimizes the development of the natural ecological environment. In terms of promoting energy conservation and environmental protection, in order to strengthen environmental management and governance, significantly reduce the intensity of pollutant emissions, reduce the impact of industrialization and urbanization on the ecological environment, improve the living environment, and strive to improve environmental quality, the current preferential tax policies include promoting contracted energy management projects, ensuring residents' heating, promoting the green transformation of battery manufacturing, building materials and other industries, promoting energy conservation, water conservation and environmental protection, supporting the use of new energy vehicles and ships Encourage the centralized and safe disposal of pollutants, etc. The guidelines combed the relevant 20 preferential tax policies. In terms of encouraging the comprehensive utilization of resources, China has continuously increased the support of preferential tax policies for the comprehensive utilization of resources, strengthened policy support for the comprehensive utilization of waste, sewage and garbage treatment, efficient utilization of mineral resources, water conservancy project construction and other aspects, and made efforts to improve the efficiency of resource utilization and promote the comprehensive green transformation of economic and social development. The guidelines cover 21 related preferential tax policies. The relevant person in charge of the State Administration of Taxation said that to carry out comprehensive utilization of resources and improve the efficiency of resource utilization is an important part of promoting green and low-carbon circular development and ensuring the safety of resource supply, which is of great practical significance for alleviating the constraints of resources and environment on economic and social development. In terms of promoting the development of low-carbon industries, the guidelines combed out nine preferential tax policies, including preferential tax policies for clean development mechanism funds and clean development mechanism projects, and preferential tax policies for wind, hydropower, photovoltaic power generation and nuclear power industries. It is reported that activities related to energy production and consumption are the main sources of carbon dioxide emissions. Vigorously promoting carbon emission reduction in the energy sector is an important measure to do a good job in carbon peak and carbon neutralization and speed up the construction of a modern energy system. The relevant tax preferential policies aim to provide guarantee for the scientific and orderly promotion of the goal of carbon peak and carbon neutrality and the construction of a modern economic system by increasing policy support for the development and utilization of clean energy such as solar energy, wind energy, hydropower and nuclear energy. From the 56 preferential policies, it is not difficult to find that China has made great efforts and a wide range of support for green transformation, and many projects are directly "exempt" from taxes. Among them, in terms of "energy conservation and environmental protection", the tax exemption items include the exemption of value-added tax on the heating fee income obtained by heating enterprises from individual residents, the exemption of real estate tax on the plants used by heating enterprises supplying heat to residents, and the exemption of urban land use tax on the land used by heating enterprises supplying heat to residents; Energy saving and environmental protection batteries are exempted from consumption tax, and energy-saving and environmental protection coatings are exempted from consumption tax; Drip irrigation products are exempt from value-added tax; New energy vehicles and vessels are exempt from vehicle and vessel tax, and new energy vehicles are exempt from vehicle purchase tax; The use of reclaimed water for sewage treatment is exempted from water resources tax, and the use of water for pumped storage power generation is exempted from water resources tax, etc. The relevant person in charge of the State Administration of Taxation suggested that taxpayers and payers should apply the preferential tax policies suitable for their own development in a timely manner and fully enjoy the policy dividends. (Xinhua News Agency)