《国家税务总局 国家发展改革委 生态环境部 关于落实从事污染防治的第三方企业所得税政策有关问题的公告》解读  

Interpretation of Announcement of the State Administration of Taxation,the National Development and Reform Commission and the Ministry of Ecology and Environment on Issues Concerning the Implementation of Favorable Income Tax Policy for Third-party Enterprises Engaged in Pollution Prevention and Control

作　　者：李楠 宁力兴 刘来红[1] 岳子明 LI Nan;NING Li-xing;LIU Lai-hong;YUE Zi-ming(China Association of Environmental Protection Industry,Beijing 100037;Shaanxi Provincial Acdemy of Environmentai Science,Xi'an 710061,China)

机构地区：[1]中国环境保护产业协会,北京100037 [2]陕西省环境科学研究院,西安710061

出　　处：《中国环保产业》2022年第8期69-72,共4页China Environmental Protection Industry

摘　　要：文章介绍了《国家税务总局国家发展改革委生态环境部关于落实从事污染防治的第三方企业所得税政策有关问题的公告》的背景、意义及主要内容,重点对企业需留存备查资料进行了详细说明,并阐述了其对环境污染第三方治理行业发展的影响。This paper briefly introduced the background,significance and main contents of the Announcement on Issues Concerning the Implementation of Favorable Income Tax Policy for Thirdparty Enterprises Engaged in Pollution Prevention and Control,and focused on the interpretation of the materials that were kept for future review by enterprises as required.Based on the interpretation,the paper expounded the effect of the policy on the development of the third-party environmental pollution treatment industry.

关 键 词：污染防治第三方企业 所得税 公告 解读 

分 类 号：X324[环境科学与工程—环境工程] X196[经济管理—财政学] F812.42