欢迎扫描下方二维码关注： 8月15日是全国生态日。 今天，跟着申税小微的步伐，一起来了解一下常见的绿色税收政策吧~ 农业生产（不包括规模化养殖）排放应税污染物的； 二 | 一 | | --- | | 环境保护税 | 纳税主体 在中华人民共和国领域和中华人民共和国管辖的其他海域，直接向环境排放应税污染物的企业事业单位和其他生产经营 者为环境保护税的纳税人。 税收优惠 下列情形，暂予免征环境保护税： 机动车、铁路机车、非道路移动机械、船舶和航空器等流动污染源排放应税污染物的； 三 依法设立的城乡污水集中处理、生活垃圾集中处理场所排放相应应税污染物，不超过国家和地方规定的 排放标准的； 四 纳税人综合利用的固体废物，符合国家和地方环境保护标准的； 国务院批准免税的其他情形： 纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之三十的，减按 百分之七十五征收环境保护税。 纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排 放标准百分之五十的，减按百分之五十征收环境保护税。 6 工业用水前一年度用水效率达到国家用水定额先进值的纳税人，减征本年度百分之二十水资源税。省 ...

Group 1 - The article highlights the implementation of water resource tax incentives aimed at promoting water conservation among industries in China, effective from December 1, 2024, where companies achieving advanced water efficiency will receive a 20% tax reduction [1][3] - Henan Yuguang Zinc Industry Co., Ltd. reported receiving over 58,000 yuan in water resource tax benefits in the first quarter, reinforcing their commitment to increasing water-saving investments [1][2] - The list of taxpayers achieving advanced water efficiency in Henan province includes Henan Yuguang Zinc Industry Co., Ltd., Henan Jinli Jin Zinc Co., Ltd., and Henan Jinma Energy Co., Ltd., marking them as pioneers in water efficiency [1] Group 2 - The Jiyuan tax department has established a "one-on-one" service mechanism for key enterprises, providing tailored support to help them understand and apply for tax benefits related to water conservation [2] - Jiyuan tax authorities collaborate with water resources and finance departments to monitor and analyze enterprise water usage data, ensuring effective implementation of tax incentives [2] - Henan Jinma Energy Co., Ltd. has invested 200 million yuan in wastewater treatment and recycling projects, achieving significant water savings of over 2 million cubic meters annually [3] Group 3 - Henan Yuguang Zinc Industry Co., Ltd. has adopted innovative water-saving practices, reducing water usage to 8.42 m³/t of zinc ingot, significantly below national standards [3] - Henan Jinli Jin Zinc Co., Ltd. has implemented smart water-saving devices for real-time monitoring and precise control of production water usage [3] - The Jiyuan tax department emphasizes that water resource tax incentives are crucial for promoting green development among enterprises, aiming to enhance their water efficiency and contribute to sustainable economic growth [3]