Core Viewpoint - The article discusses the new policy that exempts certain solid waste resource utilization activities from environmental protection tax to promote green development and resource recycling [3][4]. Policy Content - The Environmental Protection Tax Law of the People's Republic of China states that taxpayers who utilize solid waste in compliance with national and local environmental protection standards are temporarily exempt from the environmental protection tax [4]. Definition of Comprehensive Utilization - Comprehensive utilization of solid waste must meet the evaluation management standards set by the Ministry of Industry and Information Technology. The waste-generating units must have the qualifications and capabilities for comprehensive utilization, and the products must be listed in the National Industrial Solid Resource Comprehensive Utilization Product Catalog [5][6]. Measurement of Utilization Volume - The comprehensive utilization volume refers to the quantity of solid waste utilized according to the requirements of resource utilization and environmental protection standards. Taxpayers must accurately measure the amount of taxable solid waste utilized; inaccurate measurement will not allow deductions from the total waste generated [5]. Record-Keeping Requirements - Taxpayers claiming the tax exemption must retain documentation proving the flow and quantity of solid waste, including contracts, qualifications of the entrusted party, transfer slips, and management ledgers. They must also establish management ledgers for taxable solid waste, recording types, quantities, and disposal methods [6]. Tax Declaration Regulations - If a company only stores and disposes of solid waste without directly discharging it into the environment and does not qualify for the tax exemption, it is not required to declare [6].