一问一答 | 环境保护税热点问答

Core Viewpoint - The article discusses the Environmental Protection Tax in China, detailing the taxable pollutants, tax calculation methods, exemptions, and reductions applicable to various entities and situations [2][4][5][7]. Group 1: Taxable Pollutants - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise as defined by the Environmental Protection Tax Law of the People's Republic of China [2]. - The tax basis for air and water pollutants is determined by the equivalent pollution amount based on the quantity emitted [5]. Group 2: Tax Calculation and Reporting - The Environmental Protection Tax is calculated monthly and reported quarterly, with specific deadlines for tax declaration and payment [4]. - Taxpayers must report and pay the tax to the tax authority where the pollutants are emitted [4]. Group 3: Exemptions from Tax - Certain situations allow for temporary exemption from the Environmental Protection Tax, including agricultural production (excluding large-scale farming) and emissions from mobile pollution sources like vehicles and ships [5][9]. - Waste treatment facilities that meet national and local emission standards are also exempt from the tax [6]. Group 4: Tax Reductions - Tax reductions are available for entities emitting pollutants below specified thresholds, with a 75% reduction for emissions below 30% of the standard and a 50% reduction for emissions below 50% of the standard [7]. Group 5: Taxpayer Identification - Residents are not considered taxpayers under the Environmental Protection Tax Law for household wastewater and garbage, as these are managed through designated treatment facilities [8].