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According to the “Comprehensive Work Plan for Energy Saving and Emission Reduction†formulated by the Development and Reform Commission and the relevant departments issued by the State Council, China will formulate and improve tax policies that encourage energy conservation and emission reduction. Promptly introduce fuel tax. Research the introduction of environmental taxes.
The "Programme" pointed out that China will step up the development of energy-saving, water-saving, comprehensive utilization of resources and environmental protection products directory and the corresponding preferential tax policies. Implement energy-saving and environmental protection projects to reduce corporate income tax and investment in energy-saving and environmental-friendly special equipment to offset corporate income tax policies. The investment in energy-saving and emission-reducing equipment is given VAT input tax credit. We will improve the preferential policies for value-added tax on the comprehensive utilization of waste materials and resources; on the comprehensive utilization of resources by enterprises, and the production of products that meet the requirements of national industrial policy, the income reduction policy shall be implemented when assessing enterprise income tax. Implement preferential tax policies that encourage energy-saving and environmental protection vehicles, energy-saving and environment-friendly buildings, and energy-saving reconstruction of existing buildings. We must pay close attention to the introduction of a resource tax reform plan, improve the method of taxation, and raise the level of tax burden. Promptly introduce fuel tax. Research the introduction of environmental taxes. Study tax policies that promote new energy development. Implement preferential taxation policies that encourage the import of advanced energy-saving and environmental protection technology and equipment.
In order to strengthen the management of energy conservation and emission reduction in transportation, the state will give priority to the development of urban public transportation and accelerate the construction of urban BRT and rail transit. Control the development of high fuel consumption and high pollution motor vehicles, strictly implement the fuel consumption limit standards for passenger vehicles and light commercial vehicles, establish a system for reporting and publicizing the fuel consumption of automotive products, and strictly implement the third national phase of the vehicle pollutant discharge standard. With regard to the emission standards for marine pollutants, where conditions permit, we must appropriately raise the emission standards, continue to implement fiscal subsidy policies, and accelerate the retirement of old cars. Announced the implementation of rules for the management of production access for new energy vehicles and promoted the industrialization of alternative energy vehicles.