What Is The Concept Of Three Free And Three Halves?

2010/11/22 13:51:00 94

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Three Exemption Three Reduction And Half Tax Exemption.

[question]

What is the meaning of three exemption and three halves?

Three years

Tax exemption, which will be reduced by half in the next three years?

[answer]

"Three exemption and three reduction" means that eligible enterprises can be exempted from enterprise income tax from the first to third years of operating income, and will be reduced by fourth to fourth years to sixth years.

Eighty-eighth regulations on the implementation of the Enterprise Income Tax Ordinance

enterprise

The environmental protection, energy saving and water saving projects as mentioned in article twenty-seventh (three) of the income tax law include public sewage treatment, public garbage disposal, comprehensive development and utilization of biogas, technical pformation of energy saving and emission reduction, and seawater desalination.

Project specific

condition

And the scope shall be formulated by the competent department of Finance and taxation of the State Council and the relevant departments under the State Council, and shall be promulgated and implemented after being submitted to the State Council for approval.

In addition to the state key public facilities projects, enterprises engaged in industries such as energy conservation, environmental protection, comprehensive utilization of methane and seawater desalination can enjoy the above "three exemption, three reduction and half" preferential treatment.