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通过对77号公告提出的条件和要求进行对比,他们的燃气发电项目完全符合免税要求。77号公告第一条规定,对实施节能效益分享型合同能源管理项目的节能服务企业,凡实行查账征收所得税的居民企业并符合企业所得税法和本公告有关规定的,该项目可享受110号规定的企业所得税“三免三减半”优惠政策。享受“三免三减半”优惠政策的节能服务公司必须符合4个条件:一是实施的合同能源管理项目必须是节能效益分享型的合同能源管理
By comparing the conditions and requirements set out in Announcement 77, their gas-fired power projects are fully eligible for tax exemption. Article 77 of the Notice stipulates that the implementation of energy-saving energy-saving energy-saving contract management of energy-saving services business enterprises, where the implementation of the income tax audit of resident enterprises and in line with the Enterprise Income Tax Law and the relevant provisions of this notice, the project can enjoy the provisions of No. 110 Corporate income tax “three exemptions and three halves ” preferential policies. To enjoy “three free three and a half ” preferential policies for energy-saving service companies must meet the following four conditions: First, the implementation of the contract energy management projects must be energy-saving benefits of the sharing of contract energy management