2012HMI项目新农村节能建筑有关财税政策英文版浅析.doc

UNDP/The Ministry of Agriculture/Global Environment Facility Energy-saving Market Transformation of Energy Efficient Bricks and Rural Buildings Fiscal and tax policy research on Energy-efficient buildings in rural areas Beijing Full Honor Warrant Information Consulting Co.Ltd August 2012  Ⅰ.The existing taxes levied in Chinas rural energy-saving building 3 Ⅱ. The existing fiscal policy in rural energy-efficient buildings 3 (A) The introduction to fiscal policy 3 (B) Chinas rural energy-saving building fiscal and tax preferential policies 4 Ⅲ.Foreign energy fiscal policy 4 (A) The United States Energy fiscal policy 4 (B) Japan Energy fiscal policy 5 (D)German energy fiscal policy 5 (E) Thailand Energy fiscal policy 5 (F) The Danish Energy fiscal policy 6 (G) Other countries energy fiscal policy 6 Ⅳ. Fiscal policy amendments on Chinas rural energy-saving building 6 (A)Fiscal policy deficiencies on Chinas current energy-saving building 6 (B)The policy proposal 8 V. The proposals macro impact 10 (A) Rural services, building a new countryside 10 (B) Improve the ecological environment 10 (C) Promote sustainable economic development 10  Ⅰ.The existing taxes levied in Chinas rural energy-saving building In rural energy efficient building construction, taxes are paid by living farmers and architectural design enterprises, material supply enterprises, building construction enterprises. For farmers, the main taxes involved deed tax, stamp duty. For enterprises, the main taxes involved business tax, value added tax, urban construction tax, stamp duty and surtax, income tax and other taxes. We need to pay the Jianan tax (i.e., building corporate business tax and income tax) and subsidiary of urban construction tax and education surcharge tax and other costs in our project demonstration sites mainly related to the construction of energy-efficient housing companies. Ⅱ. The existing fiscal policy in rural energy-efficient buildings (A) The