Business Overview

In 2013, the State Taxation Administration and the National Development and Reform Commission (NDRC) issued the Announcement on the Collection and Management of Preferential Policies on Enterprise Income Tax for Energy Performance Contracting Projects of Energy-saving Service Enterprises ([2013] No.77). The Announcement points out that for energy-saving service enterprises implementing energy-conservation benefit-sharing energy performance contracting projects, resident enterprises that pay income tax on audit of accounts and comply with the relevant provisions of the Enterprise Income Tax Law and this Announcement can enjoy the preferential policies of “exemptions in first three years and halves in the second three years” of enterprise income tax stipulated in Cai Shui [2010] No.110.

Tax reduction and exemption audit for energy performance contracting projects is independently carried out by a third-party audit body to audit energy-conservation benefit-sharing energy performance contracting projects implemented by energy-conservation service enterprises, and to issue the Energy Performance Contracting Project Confirmation Form.

CQC is a third-party energy-conservation audit body authorized by the Ministry of Finance and the NDRC.

Role and Acknowledgement

• Serve as the basis for energy-saving service enterprises to declare project-related tax and fee reliefs to competent tax authorities.

Review Standard

- GB/T 24915 Guidance on Energy Performance Contracting;

- Announcement on the Collection and Management of Preferential Policies on Enterprise Income Tax for Energy Performance Contracting Projects of Energy-saving Service Enterprises ([2013] No.77) and relevant requirements.

Contact Information

Contact: Mo Xingbo

Tel.: + 86 10 83886252

Email: moxingbo@cqc.com.cn