【政策解读】城乡污水、生活垃圾集中处理场所也能免征环境保护税

Core Viewpoint - The article discusses the tax exemption policies for waste treatment facilities, including the requirements and documentation needed for taxpayers to qualify for these exemptions [3][4]. Group 1: Tax Exemption Policies - Taxpayers can apply for tax exemptions if they meet specific conditions regarding the emission of taxable air and water pollutants [3]. - The management of the exemption policy follows a "self-assessment, declaration, and documentation retention" approach, where taxpayers are responsible for determining their eligibility [3][4]. Group 2: Required Documentation - Taxpayers must retain various documents based on the type of waste treatment facility, including construction plans, discharge permits, and environmental impact assessments [4]. - For urban sewage treatment facilities, required documents include maintenance contracts and operational supervision reports from relevant authorities [4]. Group 3: Non-Eligibility Conditions - Facilities providing wastewater treatment services to industrial zones or self-built treatment facilities do not qualify for tax exemptions [4]. - Taxpayers exceeding national and local pollutant discharge standards are ineligible for the exemption [4].