Recently, the General Office of the State Council issued the "Notice of the General Office of the State Council on forwarding the opinions of the Development and Reform Commission and other departments on accelerating the implementation of contract energy management to promote the development of energy-saving service industries." The relevant person in charge of the National Development and Reform Commission accepted an interview with the reporter.
Q: Recently, the General Office of the State Council forwarded the Opinions of the Development and Reform Commission and other departments on accelerating the implementation of contract energy management to promote the development of energy-saving service industries. What is the significance of implementing contract energy management to promote the development of energy-saving service industry?
A: Contract energy management is a service mechanism that is widely promoted in developed countries and uses market means to promote energy conservation. Specifically, the energy-saving service company signs energy management contracts with users, provides energy-saving diagnosis, financing, and transformation services for energy-using units, and recovers investment and obtains reasonable profits by sharing energy-saving benefits. The contract energy management method is adopted to implement energy-saving renovation. The energy-using unit not only does not need to invest and bear risks, but also shares energy-saving benefits with the energy-saving service company during the contract period. After the contract is implemented, it enjoys all energy-saving benefits.
The implementation of contract energy management can greatly reduce the capital and technical risks of energy-saving renovation of energy-using units, and fully mobilize the enthusiasm of energy-saving renovation of energy-using units. The practice at home and abroad proves that it is an effective energy-saving measure. Accelerating the implementation of contract energy management and actively developing energy-saving service industries is a powerful measure to use market mechanisms to promote energy conservation and emission reduction and reduce greenhouse gas emissions. It is an urgent requirement for cultivating strategic emerging industries and forming new economic growth points. The objective needs of a type and environment-friendly society.
Question: At present, what is the development of China's energy-saving service industry? What are the problems and obstacles?
A: In 1998, with the support of the World Bank and the Global Environment Facility, we implemented the “China Energy Conservation Promotion Projectâ€. Three demonstration energy conservation service companies were established in Beijing, Shandong and Liaoning to introduce the contract energy management mechanism. Our country. In the past ten years, energy-saving service companies that have adopted contract energy management mechanisms have continued to develop. Especially since the “Eleventh Five-Year Planâ€, with the introduction of a series of policies and measures to promote energy conservation, the energy-saving service industry has developed rapidly. As a new mechanism for market-oriented energy conservation, contract energy management is gradually showing its advantages in investment, technology and energy-saving effects, and is accepted by more and more users. In 2009, there were about 502 national energy-saving service companies, and more than 4,000 energy-saving projects were implemented, with a total investment of 28 billion yuan, a total output value of more than 58 billion yuan, and an 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 at the end of 2008 to 113,000, an increase of 74%.
Although China's energy-saving service industry has developed rapidly, overall, the industry scale is relatively small and the level of development is low, making it difficult to adapt to the current need to promote energy-saving work. The main problems:
First, financing difficulties. When energy conservation service companies implement contract energy management projects, they need to advance funds first. As the number of implementation projects increases, the financial pressures continue to increase. Without financing support, the company's development will be difficult to sustain. At the same time, energy-saving service companies usually have small scales at the beginning of development, and their own assets are insufficient. They often lack bank loans due to lack of collateral and collateral.
Second, the tax policy needs to be improved. The energy-saving service company implements the contract energy management project, which involves both VAT-taxable goods and business tax-taxable services. Among them, the taxable services include design, consulting and other services such as 5% tax rate for service industries, as well as construction, transportation, etc. Labor services with a 3% tax rate apply. In actual implementation, the tax authorities generally adopt a high-applicable tax rate to levy business tax according to the regulations, which objectively causes the business tax burden to be too heavy. At the same time, the energy-saving service company will save energy equipment after the contract expires. The transfer of assets to energy-using units without compensation is still regarded as the sales and payment of value-added tax, which is not conducive to the development of energy-saving service industries.
The third is the lack of policy support. The current guiding funds using central budgetary investment and central financial funds to support energy-saving projects are mainly aimed at energy-using units, and there is no clear national preferential policy for energy-saving service companies.
Fourth, the budget expenditure subjects are not clear, and the accounting practice is not uniform. Since contract energy management is a new thing developed in recent years, under the current budget and financial management system, the energy-saving service fees paid by public institutions have no clear expenditure subjects in the existing public financial management system; the implementation of contract energy management projects Accounting treatment is not uniform when assets are transferred to energy-using units.
Q: Can you briefly introduce the process of the Development and Reform Commission and other departments to study and formulate the Opinions on Accelerating the Implementation of Contract Energy Management to Promote the Development of Energy Saving Service Industry?
A: In order to speed up the implementation of contract energy management and promote the development of energy-saving service industry, we have studied the development status of energy-saving service industry, existing problems, fiscal and taxation policies and accounting treatment methods to promote the development of energy-saving service industry, and drafted "On Accelerating Implementation". The first draft of the Opinions on Contract Energy Management to Promote the Development of Energy-Saving Service Industry (hereinafter referred to as the “Opinionsâ€) held a symposium on promoting the development of energy-saving service industries in December 2008, and heard opinions from relevant departments, experts and enterprises on the first draft of the Opinions.
On June 17, 2009, Vice Premier Li Keqiang hosted a symposium on the development of energy-saving service industry in Luoyang, Henan Province, listened to the report on the development of energy-saving service industry, and instructed the Development and Reform Commission to work with the departments of finance, taxation and finance to formulate the promotion of energy-saving service industry as soon as possible. Related policy measures. According to the spirit of the deputy prime minister Li Keqiang, the Ministry of Finance and the Ministry of Finance, the People's Bank of China, the State Administration of Taxation and other departments have conducted repeated research and consultation on the relevant supporting policies for promoting the development of the energy-saving service industry, and reached consensus on the formation of the "Opinions" for review. . On December 8, 2009, it was reported to the State Council for review. After the discussion on March 17th was discussed by the State Council executive meeting, according to the spirit of the State Council executive meeting, we revised it again. Finally, with the approval of the State Council, the State Office forwarded it to all localities for implementation.
Q: Please tell us about the support policies for energy-saving service companies issued by the Opinions.
A: First, the contract energy management project will be included in the central budgetary investment and the central energy conservation and emission reduction special fund support, and financial subsidies or rewards will be given.
The second is to implement preferential tax policies. The business taxable income obtained from the implementation of the contract energy management project of the energy-saving service company shall be exempted from the business tax temporarily; the assets formed by the contractual energy management project for the free transfer to the energy-using unit shall be exempted from the value-added tax; the energy-saving service company shall implement the contract If the energy management project meets the relevant provisions of the tax laws and regulations, the enterprise income tax shall be exempted from the first year to the third year from the tax year in which the first production and operation income of the project is obtained, and the enterprise shall be halved in the fourth to sixth years. Income tax; the energy-using enterprise that has signed an energy management contract with an energy-saving service company and the relevant reasonable expenditures actually delivered to the energy-saving service company in accordance with the energy management contract can be deducted when calculating the current taxable income, no longer distinguish The service fee and the asset price shall be taxed; upon expiration of the contract, the energy-saving service company shall provide the energy-using unit with the assets formed by the implementation of the contract energy management project, and shall perform tax treatment according to the assets with the depreciation or amortization period.
The third is to improve the accounting treatment system. The government agencies adopt the contract energy management method to implement energy-saving renovation. The expenditures paid to the energy-saving service companies according to the contract are treated as energy costs. The public institutions implement energy-saving renovation by contract energy management, and pay according to the contract. Expenditures for energy-saving service companies are included in relevant expenditures; enterprises adopt contract energy management methods to implement energy-saving renovation. If purchase and construction assets and services are able to be reasonably distinguished and measured separately, they shall be handled in accordance with the national unified accounting standards system; If the difference is not measurable separately, the expenditure actually paid by the enterprise to the energy-saving service company shall be expensed. When the energy management contract expires, the energy-using unit obtains the relevant assets as the acceptance of the donation, and the energy-saving service company treats it as a gift.
The fourth is to further improve financial services, encourage banks and other financial institutions to innovate credit products according to the characteristics of financing needs of energy-saving service companies, broaden the scope of collateral, simplify application and approval procedures, and provide financial services such as project financing and factoring for energy-saving service companies. The fixed assets invested by the energy conservation service company in implementing the contract energy management project may apply to the bank for mortgage loans in accordance with relevant regulations. Actively use foreign concessional loans and grants to increase support for contract energy management projects.
Question: What are the requirements of the "Opinions" for the development of the energy-saving service industry? How to strengthen the guidance and service for the development of energy-saving service industry?
A: First, encourage and support energy-saving service companies to become bigger and stronger. Energy-saving service companies should strengthen service innovation, strengthen personnel training, strengthen technology research and development, strengthen brand building, and continuously improve comprehensive strength and market competitiveness. Encourage energy-saving service companies to implement large-scale, brand-based and network-based operations through mergers, joints, and restructurings, and form a group of large-scale service enterprises with well-known brands and strong competitiveness. Encourage large-scale key energy-using units to use their technological advantages and management experience to form specialized energy-saving service companies to provide energy-saving services for other energy-using units in the industry.
The second is to give full play to the service and self-discipline of industry organizations. Energy-saving service industry organizations should vigorously carry out business training, speed up the construction of information exchange platform, timely summarize and promote successful experiences, and actively carry out energy-saving consulting services. It is necessary to formulate an energy conservation service industry convention and establish and improve an industry self-discipline mechanism.
The third is to create a good environment for the development of energy-saving service industries. Local people's governments at all levels should put the implementation of contract energy management and development of energy-saving service industries into the important agenda, strengthen leadership, and meticulously organize to achieve practical results. Government agencies should take the lead in adopting contract energy management methods to implement energy-saving renovations and play a model role. To take a variety of forms, widely publicized. It is necessary to strengthen the use of energy measurement management, and urge energy-using units to equip energy measurement instruments in accordance with relevant state regulations, and provide basic conditions for energy-saving service companies to implement contract energy management projects. It is necessary to organize the implementation of contract energy management demonstration projects, strengthen research on the law of development of energy-saving service industries, actively learn from foreign advanced experience and beneficial practices, coordinate and solve difficulties and problems in industrial development, and promote the sustainable and healthy development of the industry.
Rice Mill,Rice Mill Machine,Small Rice Milling Machine,Rice Mill Equipment
Hunan Furui Mechanical and Electrical Equipment Manufacturing Co., Ltd. , http://www.thresher.nl