Fifth, the preferential tax policy of biomass power generation industry is greatly restricted by environmental protection. Biomass enterprises enjoy the preferential policy of VAT collection and refund, but they will lose concessions at the same time when enterprises face environmental penalties. According to the spirit of the Notice of the State Administration of Taxation of the Ministry of Finance on Issuing the Preferential Catalogue of Value-added Tax for Products and Services of Comprehensive Utilization of Resources in 2015, "Taxpayers who have enjoyed the policy of VAT collection and refund as stipulated in this notice are punished for violating laws and regulations of tax and environmental protection (except for warnings or fines of less than 10,000 yuan for a single time). Within 36 months from the month after the punishment decision is issued, they shall not enjoy the VAT collection and refund policy stipulated in this notice." Biomass fuel because of its own characteristics, low ignition point, high humidity, easy spontaneous combustion, can not be closed to the material field, but the investigation of the enterprise reflected that the local environmental law enforcement departments to the material field is not closed, according to the provisions of the "People's Republic of China Air pollution Prevention Law" article 48, issued a penalty of more than 10,000 yuan environmental fine notice, At the same time, it will also cause the problem that the enterprise will no longer enjoy the VAT refund after 36 months, which has a significant impact on the survival and efficiency of the enterprise.
Sixth, the understanding of the importance of carbon dioxide control of biomass power generation enterprises has not been in place. Combined with the problem of air pollutant reduction and greenhouse gas collaborative control of two biomass power plants in Heze, which was the focus of the 22nd round of air strengthening supervision, the survey also found that there is a large gap in the understanding of the importance and urgency of carbon dioxide emission control.
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