1. Paragraph 3 of Article 27 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the income of enterprises engaged in qualified environmental protection, energy-saving and water-saving projects may be exempted or reduced.
2. Article 88 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that the qualified environmental protection, energy-saving and water-saving projects mentioned in Item (3) of Article 27 of the Enterprise Income Tax Law include public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy conservation and emission reduction, seawater desalination, etc.
the specific conditions and scope of the project shall be formulated by the competent departments of finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council. The income of an enterprise engaged in qualified environmental protection, energy saving and water saving projects specified in the preceding paragraph shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year (three exemptions and three reductions).
3. Article 89 of the Implementing Regulations stipulates that: if a project that enjoys tax reduction or exemption in accordance with Article 88 of these Regulations is transferred within the tax reduction or exemption period, the transferee can enjoy the prescribed tax reduction or exemption for the remaining period from the date of transfer; If it is transferred after the expiration of the tax reduction or exemption period, the transferee shall not enjoy the preferential tax reduction or exemption for the project repeatedly.
4. The latest national policy on bio-organic fertilizer industry. Organic fertilizer equipment, organic fertilizer production line, organic fertilizer granulator, organic fertilizer production equipment. At the national level, the "fertile soil project" focusing on increasing soil organic matter was launched as early as ten years ago. Since then, organic fertilizer, as one of the key fertilizer varieties supported in the Eleventh Five-Year Plan, has been paid more and more attention by the CPC Central Committee. In recent years, Document No.1 of the Central Committee has repeatedly proposed "encouraging farmers to apply more organic fertilizer". ?
new industry standard for organic fertilizer
The current implementation standard is NY525-212, which replaced the original NY525-211. It was released on March 1, 212 and implemented on June 1, 212, and was released by the People's Republic of China and the Ministry of Agriculture.
technical index of organic fertilizer
mass fraction of organic matter (based on drying basis) 45
mass fraction of total nutrients (based on drying basis) ≥5.
mass fraction of water (fresh sample) ≤3
pH value (5.5-8.5. (based on drying) ≤15
total mercury (Hg) ≤2
total lead (Pb) ≤5
total chromium (Cr) ≤15
total cadmium (Cd) ≤