Notice No. 66 of 2013 on VAT Policy for the Photovoltaic Power Generation

Meta Data

Title in national language:

关于光伏发电增值税政策的通知

Draft:

Revision of previous policy?:

Effective Start Year:

2013

Effective End Year:

2015

Scope:

National

Document Type:

Other

Economic Sector:

Power

Energy Types:

Power, Renewable, Solar

Issued by:

Ministry of Finance of the Peple's Republic of China

Source:

State Taxation Administration (CH)

File:

关于光伏发电增值税政策的通知

Overall Summary:

The Notice on VAT Policy for the Photovoltaic Power Generation states that from October 1, 2013 to December 31, 2015, the taxpayer’s sales of self-produced solar-powered power products will be subject to a 50% refund of value-added tax policy.

Renewable Energy

RE reductions in taxes:

From October 1, 2013 to December 31, 2015, taxpayers will enjoy a VAT 50% discount on the sale of solar power products.

Full Document Text

(UNOFFICAL TRANLSATION. ORIGINAL TEXT APPEARS BELOW. NO RESPONSIBILITY ACCEPTED FOR ACCURACY OF CONTENTS)

Notice on VAT policy for Solar PV Power

No. 66 [2013] of the Ministry of Finance

The public finance departments (bureaus), state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning：

In order to encourage the use of solar power, and promote the healthy development of related industries, we develop a policy regarding the photovoltaic power generation value-added tax. From October 1, 2013 to December 31, 2015, taxpayers will enjoy a VAT 50% discount on the sale of solar power products.

Please follow.

关于光伏发电增值税政策的通知

财税[2013]66号

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局：

　　为鼓励利用太阳能发电，促进相关产业健康发展，根据国务院批示精神，现将光伏发电增值税政策通知如下：

　　自2013年10月1日至2015年12月31日，对纳税人销售自产的利用太阳能生产的电力产品，实行增值税即征即退50%的政策。

　　请遵照执行。