Group 1 - The article discusses taxable solid waste as defined by the Environmental Protection Tax Law of the People's Republic of China, including various types such as coal gangue, tailings, hazardous waste, and others [2] - Comprehensive utilization of solid waste refers to the quantity of solid waste utilized according to national and local environmental protection standards [3] - Taxpayers must accurately measure the storage, disposal, and comprehensive utilization of taxable solid waste; inaccurate measurements will not allow deductions from the generated waste [4] Group 2 - Taxpayers are required to report the quantity of generated, stored, disposed, and comprehensively utilized solid waste to tax authorities, along with supporting documentation [5] - The article outlines the conditions under which individuals and entities are considered VAT taxpayers, including the sale of goods, services, and intangible assets within the territory of China [11] - It specifies the circumstances that constitute domestic transactions, such as the location of goods or real estate being within the territory [12]
一文了解综合利用固体废物免征环境保护税政策
蓝色柳林财税室·2026-01-29 09:58