Announcement on Policy Issues Concerning Income Tax on Third-Party Enterprises Engaged in Pollution Prevention and Treatment

关于从事污染防治的第三方企业所得税政策问题的公告

Qualified third-party enterprises engaged in pollution prevention and treatment enjoy reduced tax rate

(Issued by the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission and the Ministry of Ecology and Environment on August 24, 2023.)

(财政部、税务总局、国家发展改革委、生态环境部于二零二三年八月二十四日发布。)

With a view to encouraging the professional and large-scale development of pollution prevention and treatment enterprises and better supporting the development of ecological civilization, we hereby announce relevant enterprise income tax policies as follows:

为鼓励污染防治企业的专业化、规模化发展，更好支持生态文明建设，现将有关企业所得税政策公告如下：

I .   Enterprise income tax shall be levied on qualified third-party enterprises engaged in pollution prevention and treatment ("Enterprises") at the reduced rate of 15 percent.

一、对符合条件的从事污染防治的第三方企业（以下称第三方防治企业）减按15%的税率征收企业所得税。

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