一文了解！固体废物如何计征环境保护税

Core Viewpoint - The article discusses the implementation of the Environmental Protection Tax in China, specifically focusing on the taxation of solid waste and the obligations of taxpayers in relation to this tax [3][4][5]. Taxpayer Obligations - Taxpayers include enterprises and other operators that directly discharge taxable pollutants into the environment within the jurisdiction of the People's Republic of China [3]. - Taxable solid waste includes coal gangue, tailings, hazardous waste, smelting slag, fly ash, and other solid waste as specified in the Environmental Protection Tax Taxation Table [3]. Calculation of Tax Payable - The tax payable for solid waste is calculated as follows: Tax Payable = Solid Waste Emission Volume × Applicable Tax Rate [4]. - Solid waste emission volume is determined by the formula: Current Period Taxable Solid Waste Generation - Current Period Taxable Solid Waste Storage, Disposal, and Comprehensive Utilization [4]. - Specific conditions are outlined for determining the emission volume, including illegal dumping and false tax declarations [4]. Tax Collection Management - The tax obligation arises on the day the taxpayer discharges taxable pollutants [5]. - Taxpayers must declare and pay the Environmental Protection Tax to the tax authority at the location where the solid waste is generated [5]. Reporting and Payment Schedule - The Environmental Protection Tax is calculated monthly and reported quarterly. Taxpayers can also report on a per-instance basis if they cannot adhere to fixed reporting periods [6]. - Taxpayers reporting quarterly must submit their tax declaration and payment within fifteen days after the end of the quarter [6]. Tax Incentives - Taxpayers who comprehensively utilize solid waste that meets national and local environmental protection standards are temporarily exempt from the Environmental Protection Tax [8]. - The comprehensive utilization of solid waste must comply with the evaluation management standards set by relevant authorities [10]. Policy References - The article references several legal documents that govern the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [11].