广告制作vs广告发布，到底谁要交文化事业建设费？

Core Viewpoint - The article discusses the exemption of environmental protection tax for certain waste treatment facilities and outlines the conditions under which these exemptions apply [7][8][9]. Group 1: Environmental Protection Tax Exemption - Urban sewage treatment facilities and municipal solid waste treatment sites are eligible for exemption from environmental protection tax if they do not exceed the prescribed pollution discharge standards [8][12]. - The exemption applies to legally established facilities such as waste incineration power plants, landfills, and composting plants, provided their emissions meet national and local standards [8][9]. - Taxpayers must ensure that any discharge point does not exceed the concentration values for taxable air and water pollutants; otherwise, the exemption will not apply [9][11]. Group 2: Taxpayer Definition and Obligations - Entities that directly discharge taxable pollutants into the environment are considered taxpayers under the environmental protection tax law, while individual residents are not classified as such and do not pay this tax [11][12]. - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise as defined in the environmental protection tax law [11][12]. Group 3: Additional Exemption Conditions - Exemptions are also available for agricultural production (excluding large-scale farming), mobile pollution sources like vehicles and machinery, and solid waste that is reused in compliance with environmental standards [12].