Interpretation of contract energy management (2010)
The director of the national development and reform commission of the national development and reform commission (NDRC) has interpreted the opinions on accelerating the implementation of the contract energy management to promote the development of energy conservation service industry.
Editor's note: the state council's opinion on accelerating the implementation of contract energy management to promote the development of energy conservation service industry has ushered in the moment of energy management. So, when will the relevant implementation rules come out? How to interpret the spirit of "opinion" and how to make the energy saving service industry bigger and stronger? To this end, this newspaper introduces energy - saving service special topic, for the reader.
The state council general office recently issued a "forward the general office of the national development and reform commission and other departments under the state council about accelerate the implementation of contract energy management opinion" to promote the development of energy saving service industry (hereinafter referred to as "opinions").
The introduction of good policies has encouraged the energy conservation service industry, and also brought the contract energy management to the moment of breaking the cocoon. The reporter understands, at present energy conservation service company expresses, hope relevant implementation detailed rules can be issued as soon as possible. The reporter interviewed wang jingbo, deputy director of the energy saving office of the national development and reform commission, which is responsible for formulating the energy management policy of the contract. He told reporters that the rules of implementation, which include incentives and taxes, were involved. The detailed tax implementation rules are formulated by the ministry of finance, the general administration of taxation and the development and reform commission. For the specific content of the opinion, wang jingbo made a targeted interpretation.
Policy significance: effective energy saving.
Q: recently, the energy conservation service industry to speed up the implementation of contract energy management to promote the development of the opinions, please contract energy management to promote the development of energy saving service industry is important?
A: contract energy management is a service mechanism which is widely implemented in developed countries and USES market means to promote energy conservation. Specific refers to the energy conservation service company energy management contract with users, provide energy-using units with energy saving diagnosis, financing, transformation services, and through the way of energy-saving benefit sharing investment recovery and reasonable profits. The contract energy management ways to implement energy saving transformation, energy-using units do not need to input and take risks, not only during the contract period and the energy conservation service company and share the energy saving benefit, after the contract implementation, the exclusive all energy saving benefits.
Shall be subject to the contract energy management, energy saving renovation of energy-using units can be greatly reduced by the financial and technical risk, fully arouse the enthusiasm of energy-saving reform of the energy-using units, and practice shows that both at home and abroad, and is the effective energy saving measures. To speed up the implementation of contract energy management, actively develop energy-saving services industry, is a strong measure for the use of market mechanisms to promote energy conservation and emissions reduction, is to foster strategic emerging industries, forming new economic growth point, the urgent request of construction is the objective demand of the resource conservation and environment friendly society.
Policy background: the pain of a cocoon.
Q: what is the development of China's energy saving service industry? What are the problems and obstacles in the contract energy management?
A: in 2009, there were about 502 energy saving service companies in China, with over 4000 energy saving projects, total investment of 28 billion yuan, total output value of more than 58 billion yuan, and the annual energy saving capacity of 13.5 million tons of standard coal. The number of employees in the energy saving service industry increased from 65,000 to 113,000 at the end of 2008, an increase of 74%.
Although the energy saving service industry in China has developed rapidly, the industry scale is relatively small and the development level is relatively low, which is difficult to adapt to the needs of energy conservation work. The main problems are:
First, financing difficulties. Energy conservation service company implementation of contract energy management project, need paying money first, with the increasing of the implementation of the project, increasing funding pressure, if there is no funding support, company will sustain development. At the same time, the development of energy conservation service companies is usually small in the initial stage, with insufficient assets, and often lack of collateral and collateral for bank loans.
Second, the tax policy needs to be improved. Energy conservation service company implementation of contract energy management project both involves the VAT taxable goods and business tax taxable services, among them, the taxable services both design, consulting and other applicable 5% rate of labor service industry, construction and installation service, transportation and other applicable tax rate of 3%. In practice, the tax authorities, in accordance with the regulations, impose a business tax on the labor services that are not easy to be divided, and objectively cause the problem of overburden of business tax. At the same time, after the expiration of the contract, the energy saving service company will transfer the assets such as energy saving equipment to the energy-using units without compensation, and still pay VAT on the sale of the equipment, which is not conducive to the development of the energy saving service industry.
Third, lack of policy support. The current use of the central budget for investment, the central government financial support energy-saving projects in funds, mainly is for energy-using units, for energy conservation service company has not a clear national preferential policies.
Fourth, the budget expenditure subject is not clear, accounting practice is not unified. Because the contract energy management is the new developed in recent years, under the current budget and financial management system, public institutions pay for energy conservation service in the existing public finance expenditure has not been clear in the course management system; The assets transferred from the contract energy management project will not be unified in accounting treatment.
Policy content: a number of positive.
Q: please brief us on the support policies for energy saving service enterprises in the opinion?
A: the introduction of the "opinions" covers a number of supportive policies for energy saving service enterprises:
First, the contract energy management project will be included in the central budget investment and the central energy conservation and emission reduction special fund to support the scope, grant subsidies or incentives.
Second, we will implement preferential tax policies. The taxable income of business tax obtained from the energy conservation service company's contract energy management project shall be exempted from the business tax for the time being; It is exempt from VAT on the assets that it has transferred to the energy management project for the purpose of implementing the contract energy management project. Energy conservation service company implementation of contract energy management project, in conformity with the relevant provisions of the tax laws and regulations, since the project made the first tax year, production and operation income belongs to the first year to third year shall be exempted from enterprise income tax, enterprise income tax shall be levied in 4 to 6 years in half. With energy conservation service company can conform to the conditions of energy management contract with the enterprise, according to the actual delivery of energy management contract to the energy conservation service company about the reasonable expenditures, all can be deducted when calculating the current taxable income, no longer distinguish between service charge and tax treatment of the asset price; Upon expiration of the contract, the energy conservation service company shall provide the assets that are formed by the energy management project of the energy management unit, and shall conduct the tax treatment according to the assets under depreciation or amortization period.
Third, improve the accounting treatment system. The government agency adopts the contract energy management mode to implement the energy conservation reform, and pays the expenditure of the energy saving service company according to the contract to pay for the energy cost. The public institution shall adopt the contract energy management mode to implement the energy conservation reform, and shall include the expenditure of the energy saving service company in accordance with the contract. The enterprise adopts the contract energy management mode to implement the energy saving transformation, such as the purchase and construction assets and the acceptance service can reasonably distinguish the separate measurement, according to the national unified accounting standard system processing; If cannot differentiate or is to distinguish but cannot separate metering, enterprise actually paid to the energy conservation service company's spending as a building, the energy management contract expires, energy-using units acquiring related assets as donations, energy conservation service company as a gift.
Fourth, we will further improve financial services. Encourage Banks and other financial institutions, according to the energy conservation service company financing needs, the innovation credit product, broaden the scope of collateral, simplify the application and approval procedures, to save energy service companies to provide project financing, factoring, and other financial services. The fixed assets invested by the energy conservation service company in the implementation of the contract energy management project may apply to the bank for mortgage loans in accordance with the relevant regulations. We will actively use foreign concessional loans and grants to increase support for contract energy management projects.
Policy vision: to be bigger and stronger.
Q: what are the requirements for the development of energy conservation service industry? How to strengthen the guidance and service for the development of energy conservation service industry?
A: the opinion has put forward specific requirements for the development of energy conservation service industry:
The first is to encourage the support of energy conservation services companies to do big and strong. Energy conservation service companies should strengthen service innovation, strengthen personnel training, strengthen technological research and development, strengthen brand building, and continuously improve comprehensive strength and market competitiveness. Encourage energy saving service companies through mergers, joint and restructure, scale, brand, network management, forming a batch of famous brand, service competitive large enterprises.
The second is to give full play to the service and self-discipline of industry organizations. The organization of energy conservation service industry should vigorously carry out business training, speed up the construction of information exchange platform, timely summarize and popularize successful experience, and actively carry out energy conservation consultation service. We will formulate a convention on energy conservation services and establish a sound industrial self-discipline mechanism.
Third, we will create a favorable environment for the development of the energy conservation service industry. Local people's governments at various levels shall include the implementation of contract energy management and the development of energy conservation service industries into the important agenda, strengthen leadership, and organize carefully to achieve practical results. Government agencies should take the lead in implementing energy conservation reform through contract energy management and play a role model. Take a variety of forms, widely publicized. We should strengthen the use of energy measurement management, and urge the energy-using units to be equipped with energy measuring instruments in accordance with the relevant regulations of the state, so as to provide the basic conditions for energy conservation service companies to implement the contract energy management projects.