Core Viewpoint - The article discusses the implementation of the Environmental Protection Tax in China, detailing the obligations of enterprises and the criteria for tax exemption based on pollution emissions [2][9]. Group 1: Taxpayer Obligations - Enterprises and other production operators that directly discharge taxable pollutants into the environment are required to pay the Environmental Protection Tax according to the Environmental Protection Tax Law of the People's Republic of China [2]. - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise exceeding national standards [7]. Group 2: Exemptions from Tax - Certain situations are exempt from the Environmental Protection Tax, including agricultural production (excluding large-scale breeding), emissions from mobile pollution sources like vehicles and ships, and discharges from legally established centralized sewage and waste treatment facilities that meet national standards [9]. - Taxpayers utilizing solid waste in compliance with environmental standards are also exempt [9]. Group 3: Tax Calculation and Reporting - The tax basis for air and water pollutants is determined by the equivalent pollution amount based on the discharge volume, while solid waste is based on the amount discharged [7]. - Environmental Protection Tax is calculated monthly and reported quarterly, with specific deadlines for tax declaration and payment [10].

Core Viewpoint - The article discusses various tax incentives introduced by the government to promote green transformation and encourage enterprises to reduce emissions and innovate [3]. Environmental Protection Tax - Enterprises that do not pay environmental protection tax include those discharging taxable pollutants to legally established centralized sewage treatment and waste disposal sites [21][22]. - Tax reductions are available for taxpayers whose emissions of taxable air or water pollutants are below 30% and 50% of the national and local standards, allowing for a 75% and 50% reduction in the environmental protection tax respectively [11]. Vehicle Purchase Tax - New energy vehicles, including pure electric and plug-in hybrid vehicles, are exempt from vehicle purchase tax from January 1, 2024, to December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [13]. - From January 1, 2026, to December 31, 2027, new energy vehicles will have a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [13][14]. Corporate Income Tax - Third-party enterprises engaged in pollution prevention can benefit from a reduced corporate income tax rate of 15% [15]. - Investments in specific environmental protection and energy-saving equipment can allow companies to deduct 10% of the investment amount from their taxable income [16]. - Income from qualified environmental protection and energy-saving projects is exempt from corporate income tax for the first three years and halved for the next three years [16].

Core Viewpoint - The article provides a comprehensive overview of the Environmental Protection Tax Law, detailing the taxable pollutants, tax rates, calculation methods, and filing requirements for businesses and organizations that emit pollutants into the environment [2][4][8]. Taxable Pollutants and Rates - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise, with specific tax rates outlined for each category [2][8]. - For air pollutants, the tax is set at 1.8 yuan per pollution equivalent, while water pollutants are taxed at 2.8 yuan per pollution equivalent [2]. - Solid waste is taxed at varying rates, such as 5 yuan per ton for coal gangue and 15 yuan per ton for tailings [2]. - Noise pollution is taxed based on the decibel level exceeding national standards, with monthly rates ranging from 350 yuan for 1-3 decibels over the limit to 11,200 yuan for levels exceeding 16 decibels [2][8]. Tax Calculation Method - The tax amount is calculated by multiplying the pollution equivalent or the amount of waste by the applicable tax rate [2][4]. - For example, the tax for air pollutants is calculated as: Pollution Equivalent × Specific Tax Rate = Tax Amount [2]. Filing and Payment Requirements - Environmental protection tax is calculated monthly and filed quarterly, with payments due within 15 days after the end of each quarter [4][8]. - If a taxpayer cannot file quarterly, they may file on a per-instance basis within 15 days of the tax obligation arising [4]. Exemptions and Reductions - Certain situations exempt businesses from paying the environmental protection tax, such as discharging pollutants into legally established centralized treatment facilities or complying with environmental standards for waste storage [4][8]. - Tax reductions are available for businesses that emit pollutants below specified thresholds, with reductions of 25% for emissions below 30% of the standard and 50% for emissions below 50% [4].

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]