Group 1 - The article discusses the exemption of environmental protection tax for entities that do not exceed national and local emission standards, while those that exceed these standards are required to pay the tax [3] - It defines urban and rural sewage treatment facilities as places providing public sewage treatment services, excluding those serving industrial zones or self-built facilities by enterprises [3] - The article specifies that life waste treatment facilities include legally established incineration power plants, landfills, and composting plants [3] Group 2 - Taxpayers must ensure that the concentration of taxable air and water pollutants from any discharge point does not exceed the established pollution discharge standards to qualify for tax reductions [3] - Taxpayers seeking tax exemptions based on monitoring data must obtain data from the current month; if no data is available, the exemption will not be granted [3]
城乡污水集中处理、生活垃圾集中处理场所免征环境保护税政策
蓝色柳林财税室·2025-12-30 01:35