一文理清环境保护税必会小要点！

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].