世界环境日 | 一图了解环境保护税小知识

Core Viewpoint - The article discusses the implementation of the Environmental Protection Tax in China, detailing the obligations of enterprises and the criteria for tax exemption based on pollution emissions [2][9]. Group 1: Taxpayer Obligations - Enterprises and other production operators that directly discharge taxable pollutants into the environment are required to pay the Environmental Protection Tax according to the Environmental Protection Tax Law of the People's Republic of China [2]. - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise exceeding national standards [7]. Group 2: Exemptions from Tax - Certain situations are exempt from the Environmental Protection Tax, including agricultural production (excluding large-scale breeding), emissions from mobile pollution sources like vehicles and ships, and discharges from legally established centralized sewage and waste treatment facilities that meet national standards [9]. - Taxpayers utilizing solid waste in compliance with environmental standards are also exempt [9]. Group 3: Tax Calculation and Reporting - The tax basis for air and water pollutants is determined by the equivalent pollution amount based on the discharge volume, while solid waste is based on the amount discharged [7]. - Environmental Protection Tax is calculated monthly and reported quarterly, with specific deadlines for tax declaration and payment [10].