由于基层税务机关对合同能源管理不熟悉,政策规定不清晰等原因,导致很大部分符合条件的节能服务公司没有享受到文件规定的税收优惠政策。经过好几个月时间的努力,免增值税的问题总算是勉强解决了,可是由于税务部门对增值税和营业税归为不同的口管理,因此免营业税还得另外办理和解决。对于3.3亿元的节能效益分享,6%的营业税也金额巨大。而关于免营业税,就只有依照2010年的110号文件,于是他们又拿着该政策文件以及他们所有 As the tax authorities at the grassroots level are not familiar with the contract energy management and the policy provisions are not clear, most of the eligible ESCOs did not enjoy the tax preferential policies stipulated in the document. After several months of hard work, the issue of value-added tax (VAT) has finally been solved. However, since the tax administration classifies VAT and sales tax as different administrations, the tax-free business tax has to be handled and resolved separately. For 330 million yuan of energy-saving benefits, 6% sales tax is also a huge amount. And on the free business tax, only in accordance with the 2010 110 documents, so they took the policy document and they all