First: Business tax exemption. The State Administration of Taxation's "Reply on the Collection of Business Tax on Waste Disposal Fees" (Guo Shui Han [2005] No. 1128) stipulates that according to the "Interim Regulations on Business Tax", garbage disposal services provided by units and individuals are not It is a business taxable service, and no business tax will be levied on the garbage disposal fees obtained for disposing of garbage. The garbage disposal mentioned here refers to the services provided by units and individuals specializing in garbage disposal

Garbage collection, transfer transportation, incineration, landfill and other services. Therefore, the income from the disposal of industrial solids and hazardous waste obtained by Company A does not belong to business tax taxable services.

Second: Value-added tax

Preferential payment after payment. The Ministry of Finance and the State Administration of Taxation's "Notice on Value-Added Tax Policies for Renewable Resources" (Caishui [2008] No. 157) stipulates that units and individuals selling renewable resources must comply with the "Interim Regulations on Value-Added Tax" and " Pay VAT in accordance with the Implementation Rules of the Interim Regulations on Value-Added Tax" and the relevant provisions of the Ministry of Finance and the State Administration of Taxation. Renewable resources refer to various waste materials generated in the process of social production and daily consumption that have lost all or part of their original use value. After recycling and processing, they can regain their use value. things.

Third: Corporate income tax

"Three exemptions and three half reductions" discount. Article 88 of the "Enterprise Income Tax Law Implementation Regulations" stipulates that the qualified environmental protection, energy and water conservation projects referred to in Article 27 (3) of the "Enterprise Income Tax Law" include public pollution.

Water treatment, public waste treatment, comprehensive development and utilization of biogas, energy saving and emission reduction technological transformation, seawater desalination, etc. The specific conditions and scope of the project shall be formulated by the finance and taxation authorities of the State Council in consultation with relevant departments of the State Council, and shall be announced and implemented after approval by the State Council.