Catalogue of Documents on the Preferential Tax Policies Supporting Green Development
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No. |
Name |
Document No. |
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1 |
Enterprise Income Tax Law of the People's Republic of China |
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2 |
Resource Tax Law of the People's Republic of China |
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3 |
Vehicle and Vessel Tax Law of the People's Republic of China |
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4 |
Law of the People's Republic of China on Farmland Occupation Tax |
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5 |
Deed Tax Law of the People's Republic of China |
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6 |
Environmental Protection Tax Law of the People's Republic of China |
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7 |
Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China |
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8 |
Announcement of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission and the Ministry of Ecology and Environment on Issues Concerning Enterprise Income Tax Policies for Third-Party Enterprises Engaged in Pollution Prevention and Control |
No. 60 [2019] |
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9 |
Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment on Issuing the Measures for Implementing the Law of the People's Republic of China on Farmland Occupation Tax |
No. 81 [2019] |
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10 |
Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Relevant Policies for the Exemption of Vehicle Acquisition Tax on New-energy Automobiles |
No. 21 [2020] |
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11 |
Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Preferential Resource Tax Policies |
No. 32 [2020] |
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12 |
Announcement of the Ministry of Finance and the State Taxation Administration on Extending the Implementation Period of Certain Preferential Tax Policies |
No. 6 [2021] |
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13 |
Announcement of the Ministry of Finance and the State Taxation Administration on the Preferential Urban Maintenance and Construction Tax Policies Which Remain in Force |
No. 27 [2021] |
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14 |
Announcement of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission and the Ministry of Ecology and Environment on Issuing the Catalogue of Environmental Protection and Energy and Water Conservation Projects Eligible for Enterprise Income Tax Preferences (2021 Version) and the Catalogue of Resources for Comprehensive Utilization Eligible for Enterprise Income Tax Preferences (2021 Version) |
No. 36 [2021] |
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15 |
Announcement of the Ministry of Finance and the State Taxation Administration on Improving the Value-Added Tax Policies for the Comprehensive Utilization of Resources |
No. 40 [2021] |
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16 |
Announcement of the Ministry of Finance and the State Taxation Administration on Extending the Implementation Period of Certain Preferential Tax Policies |
No. 4 [2022] |
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17 |
Notice of the Ministry of Finance and the State Taxation Administration on Value-Added Tax Policy for Polluted Water Treatment Fees |
No. 97 [2001] of the Ministry of Finance and the State Taxation Administration |
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18 |
Notice of the Ministry of Finance and the State Taxation Administration on the Exemption of VAT on Drip Irrigation Tape and Drip Irrigation Pipe Products |
No. 83 [2007] of the Ministry of Finance and the State Taxation Administration |
|
19 |
Notice of the Ministry of Finance and the State Taxation Administration on the Exemption of Urban Land Use Tax on the Land Used by Nuclear Power Stations |
No. 124 [2007] of the Ministry of Finance and the State Taxation Administration |
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20 |
Notice of the Ministry of Finance and the State Taxation Administration on the Enterprise Income Tax Policies for the China Clean Development Mechanism Fund and the Enterprises Implementing the Clean Development Mechanism Projects |
No. 30 [2009] of the Ministry of Finance and the State Taxation Administration |
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21 |
Notice of the Ministry of Finance, the State Taxation Administration and the National Development and Reform Commission on Promulgation of the Catalogue for Enterprise Income Tax Preferences for Environmental Protection and Energy and Water Saving Programs (Trial) |
No. 166 [2009] of the Ministry of Finance and the State Taxation Administration |
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22 |
Notice of the Ministry of Finance and the State Taxation Administration on the Exemption of Urban Maintenance and Construction Tax and Educational Surcharges on the Funds for the Construction of Major National Water Conservancy Projects |
No. 44 [2010] of the Ministry of Finance and the State Taxation Administration |
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23 |
Notice of the Ministry of Finance and the State Taxation Administration on Issues Concerning the Value-added Tax, Business Tax and Enterprise Income Tax Policies for Promoting the Development of the Energy Services Sector |
No. 110 [2010] of the Ministry of Finance and the State Taxation Administration |
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24 |
Notice of the Ministry of Finance and the State Taxation Administration on Consumption Tax Exemption regarding Pure Biodiesel Made from Waste Animal Fat or Vegetable Oil |
No. 118 [2010] of the Ministry of Finance and the State Taxation Administration |
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25 |
Notice of the Ministry of Finance and the State Taxation Administration on Clarifying the Applicable Scope of Exemption of Consumption Tax for the Production of Pure Biodiesel from Waste Animal and Vegetable Oils |
No. 46 [2011] of the Ministry of Finance and the State Taxation Administration |
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26 |
Notice of the Ministry of Finance and the State Taxation Administration on the Exemption of Consumption Tax on Oil Re-refined from Waste Mineral Oil |
No. 105 [2013] of the Ministry of Finance and the State Taxation Administration |
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27 |
Notice of the Ministry of Finance and the State Taxation Administration on the Levy of Consumption Tax on Batteries and Coatings |
No. 16 [2015] of the Ministry of Finance and the State Taxation Administration |
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28 |
Notice of the Ministry of Finance and the State Taxation Administration on Value-Added Tax Policy for New-Type Wall Materials |
No. 73 [2015] of the Ministry of Finance and the State Taxation Administration |
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29 |
Notice of the Ministry of Finance and the State Taxation Administration on Value-Added Tax Policies for Wind Power Generation |
No. 74 [2015] of the Ministry of Finance and the State Taxation Administration |
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30 |
Notice of the Ministry of Finance and the State Taxation Administration on Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax in an All-round Manner |
No. 36 [2016] of the Ministry of Finance and the State Taxation Administration |
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31 |
Notice of the Ministry of Finance, the State Taxation Administration and the National Development and Reform Commission on Listing Power Generation with Landfill Biogas in the Catalogue of Environmental Protection, Energy Saving and Water Conservation Projects Eligible for Enterprise Income Tax Preferences (Trial ) |
No. 131 [2016] of the Ministry of Finance and the State Taxation Administration |
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32 |
Notice of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission, the Ministry of Industry and Information Technology and the Ministry of Environmental Protection on Issuing the Catalogues of the Special Equipment for Energy and Water Conservation and Environmental Protection Eligible for Enterprise Income Tax Preferences (2017 Version) |
No. 71 [2017] of the Ministry of Finance and the State Taxation Administration |
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33 |
Notice of the Ministry of Finance, the State Taxation Administration and the Ministry of Water Resources on Issuing the Interim Measures for the Pilot Reform of Water Resource Tax |
No. 80 [2017] of the Ministry of Finance and the State Taxation Administration |
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34 |
Notice by the Ministry of Finance, the State Taxation Administration and the Ministry of Ecology and Environment of Issues Concerning Environmental Protection Tax |
No. 23 [2018] of the Ministry of Finance and the State Taxation Administration |
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35 |
Notice of the Ministry of Finance and the State Taxation Administration on Reducing Resource Tax on Shale Gas |
No. 26 [2018] of the Ministry of Finance and the State Taxation Administration |
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36 |
Notice of the Ministry of Finance, the State Taxation Administration, the Ministry of Industry and Information, and the Ministry of Transport on Preferential Vehicle and Vessel Tax Policies for Energy-saving and New-energy Vehicles and Vessels |
No. 74 [2018] of the Ministry of Finance and the State Taxation Administration |
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37 |
Notice by the Ministry of Finance and the State Taxation Administration of Extending the Implementation Period of the Consumption Tax Exemption Policy for Oil Products Refined from Waste Mineral Oil |
No. 144 [2018] of the Ministry of Finance and the State Taxation Administration |
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38 |
Notice of the Ministry of Finance and the State Taxation Administration on Continuing the Preferential Value-Added Tax, House Property Tax and Urban Land Use Tax Policies for Heat Supply Enterprises |
No. 38 [2019] of the Ministry of Finance and the State Taxation Administration |
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39 |
Regulations of the State Taxation Administration on the Issues Regarding the Exemption of Urban Land Use Tax in the Power Industry |
GSDZ No. 13 [1989] |
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40 |
Notice of the State Taxation Administration on Issuing the Supplementary Provisions on Some Specific Issues about the Urban Land Use Tax |
GSDZ No. 140 [1989] |
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41 |
Notice of the Ministry of Finance on Relevant Issues of Exemption of Government Funds for Self-generated and Self-used Electricity of Distributed Photovoltaic Power |
CZ No. 103 [2013] |
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42 |
Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Water Resources, and the People's Bank of China on Issuing the Administrative Measures for the Collection and Use of Compensation Fees for Water and Soil Conservation |
CZ No. 8 [2014] |
|
43 |
Announcement No. 26 [2018] of the Ministry of Industry and Information Technology of the People's Republic of China |
No. 26 [2018] |
|
44 |
Announcement of the Ministry of Industry and Information Technology, the Ministry of Finance and the State Taxation Administration of the People's Republic of China on Adjusting the Technical Requirements for Energy-Saving and New Energy Vehicle Products Eligible for Vehicle and Vessel Tax Preferences |
No. 2 [2022] |
