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Core Viewpoint - The article provides a comprehensive overview of the Environmental Protection Tax in China, detailing the taxpayers, taxable pollutants, tax calculation methods, exemptions, and reductions related to the tax [2][3][4][5][6][7][8][11]. Taxpayer Identification - Taxpayers of the Environmental Protection Tax include enterprises, institutions, and other operators that directly discharge taxable pollutants within the territory of the People's Republic of China and its jurisdictional waters [3]. Taxable Pollutants - Taxable pollutants are defined as air pollutants, water pollutants, solid waste, and noise as specified in the Environmental Protection Tax Law and its accompanying tables [4]. Tax Calculation Basis - The basis for calculating taxable pollutants is determined by the following methods: 1. Air pollutants are calculated based on the equivalent pollution amount derived from the discharge volume. 2. Water pollutants are similarly calculated based on the equivalent pollution amount. 3. Solid waste is determined by the amount of solid waste discharged. 4. Noise is assessed based on the decibel level exceeding national standards [9]. Tax Obligation Timing - The tax obligation arises on the day the taxpayer discharges taxable pollutants [5]. Tax Filing and Payment - The Environmental Protection Tax is calculated monthly and reported quarterly. Taxpayers must file their tax returns and pay taxes within fifteen days after the end of the quarter or from the date the tax obligation occurs if filing by occurrence [6]. Exemptions from Tax - Certain situations allow for temporary exemption from the Environmental Protection Tax, which must be reported to the Standing Committee of the National People's Congress by the State Council [7]. Tax Reductions - Tax reductions apply when the concentration of discharged air or water pollutants is below 30% or 50% of the national and local standards, allowing for a 75% or 50% reduction in tax, respectively [8]. Non-Taxable Situations - Residents do not need to pay the Environmental Protection Tax for domestic sewage and waste as they are not considered direct discharges. Similarly, emissions from vehicles and other mobile sources are also exempt from the tax [11].