Due to the deterioration of environmental issues, especially the rampant haze throughout the country, the Chinese government is increasingly paying attention to the development of new energy and energy conservation and environmental protection industries, as well as the acquisition, transmission, and use of more economical and clean energy. Since the introduction of the new Enterprise Income Tax Law in 2008, the country has introduced a series of financial and tax incentives and support policies to support the development of the new energy and energy conservation and environmental protection industries.

At the same time, in order to accelerate the reform of the investment and financing system, promote the diversification of investment entities, further leverage the role of social capital, and innovate new financing channels for public goods and services, in 2014, China further increased its efforts in the reform of the investment and financing mechanism, and introduced a series of policies to encourage social capital to enter and promote the PPP model.

During this process, Answer has provided legal services to a large number of domestic and foreign clients on tax related matters related to the development, construction, business operation, mergers and acquisitions, and dispute resolution of new energy and energy-saving environmental protection projects, accumulating rich industry service experience. Answer's professional services in this field mainly include:

*Relevant financial and tax consultation and planning during the implementation of PPP projects* Tax consultation and planning related to energy-saving service contract projects* Consultation and planning on tax related matters such as climate change and carbon emissions* Qualification recognition and subsequent management of high-tech enterprises* Tax consultation and planning in financing mergers and acquisitions transactions* Risk management of tax incentives* Tax preferential policies apply to health checks* R&D expenses plus deduction* Audit and inspection response* Tax dispute resolution* Coordination of tax enterprise relations.