2025年12月31日，华菱钢铁发布公告，公司下属子公司湖南华菱湘潭钢铁有限公司（以下简称"华菱湘钢"）和湖南华菱涟源钢铁有限公司（以下简称"华菱 涟钢"）近期根据主管税务部门的要求，对涉税事项展开自查。 经自查，子公司华菱湘钢和华菱涟钢共需补缴2018年至2023年期间环境保护税36495.06万元及滞纳金29239.12万元，合计65734.18万元。其中，环境保护税 5565.71万元及滞纳金16851.64万元，合计22417.35万元已纳入公司三季度报表。 华菱湘钢、华菱涟钢的钢铁制造过程包含焦化工序，在产出焦炭的同时，也会产生煤焦油等焦化副产品，属于对环境有影响的固体废物。根据相关规定，直 接向环境排放污染物的企业需缴纳环境保护税，但在符合标准的设施、场所贮存或处置固体废物的不属于直接排放，无需申报缴纳。 自查期间，华菱湘钢和华菱涟钢生产的煤焦油全部销售给下游客户开展综合利用。公司认为，华菱湘钢和华菱涟钢并未直接向环境排放煤焦油（如非法倾 倒），而是对其进行了合理处置，并建立了完整的煤焦油产生、转移、销售台账，确保全过程受控，未向外环境直接排放，且未收到任何生态环境部门关于 非法倾倒煤焦油等环境污 ...

转自：大众网 答:应税污染物,是指《中华人民共和国环境保护税法》所附《环境保护税税 目税额表》《应税污染物和当量值表》规定的大气污染物、水污染物、固体废物和 噪声。 间题三:应税污染物的计税依据如何确定? 答:应税污染物的计税依据,按照下列方法确定: 间题四:环境保护税纳税义务发生时间如何确定? 答:纳税义务发生时间为纳税人排放应税污染物的当日。 问题五：环境保护税的纳税期限和纳税地点是如何确定的? 答:环境保护税按月计算,按季申报缴纳。不能按固定期限计算缴纳的,可以 按次申报缴纳。纳税人接季申报缴纳的,应当自季度终了之日起十五日内,向税务 机关办理纳税申报并缴纳税款。纳税人按次申报缴纳的,应当自纳税义务发生之日 起十五日内,向税务机关办理纳税申报并缴纳税款。 纳税人应当向应税污染物排放地的税务机关申报缴纳环境保护税。 间题六:什么情形可以暂予免征环境保护税? 答:下列情形,暂予免征环境保护税: (二) 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; -- 1111111 (一) 应税大气污染物按照污染物排放量折合的污染当量数确定; (二) 应税水污染物按照污染物排放量折合的污 ...

欢迎扫描下方二维码关注： 首次申报或者税源信息发生变化时，需先 进行税源信息采集。 窗 1.操作路径 登录电子税务局网页端后，依次点击【我要办 税】—【税费申报及缴纳】—【财产和行为税申 报】—【财产和行为税税源采集及合并申报】 功能菜单，进入房产税、城镇土地使用税税源 信息采集界面。 l+ 区 2.采集步骤 点击【新增税种】卡片，选择相应税种，点击 【税源采集】，跳转到《城镇土地使用税 房产 税税源明细表》界面，系统自动带出已采集的 城镇土地使用税税源信息和房产税税源信息。 若要录入城镇土地使用税和房产税税源信息， 点击【新增】，录入相关税源信息。税源信息 采集填写完毕后，点击【提交】即可。 ca 100 二、税源信息修改与终止 采集税源后，发现税源信息有误，可以直 接修改，也可以在税源未申报的情况下， 点击【删除】，直接删除已采集税源。如 税源已申报，需先作废申报，再作废税源。 区 1.税源信息修改 点击相应税种卡片上的【税源采集】,进入《城 镇土地使用税 房产税税源明细表》，点击【基 本信息】进入基本信息界面，点击【下一步】进 入应税明细信息界面，点击【变更】。 窗 2.税源信息终止 若土地或房产产权发 ...

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].

Core Viewpoint - The article provides a comprehensive overview of the Environmental Protection Tax in China, detailing the taxpayers, taxable pollutants, tax calculation methods, exemptions, and reductions related to the tax [2][3][4][5][6][7][8][11]. Taxpayer Identification - Taxpayers of the Environmental Protection Tax include enterprises, institutions, and other operators that directly discharge taxable pollutants within the territory of the People's Republic of China and its jurisdictional waters [3]. Taxable Pollutants - Taxable pollutants are defined as air pollutants, water pollutants, solid waste, and noise as specified in the Environmental Protection Tax Law and its accompanying tables [4]. Tax Calculation Basis - The basis for calculating taxable pollutants is determined by the following methods: 1. Air pollutants are calculated based on the equivalent pollution amount derived from the discharge volume. 2. Water pollutants are similarly calculated based on the equivalent pollution amount. 3. Solid waste is determined by the amount of solid waste discharged. 4. Noise is assessed based on the decibel level exceeding national standards [9]. Tax Obligation Timing - The tax obligation arises on the day the taxpayer discharges taxable pollutants [5]. Tax Filing and Payment - The Environmental Protection Tax is calculated monthly and reported quarterly. Taxpayers must file their tax returns and pay taxes within fifteen days after the end of the quarter or from the date the tax obligation occurs if filing by occurrence [6]. Exemptions from Tax - Certain situations allow for temporary exemption from the Environmental Protection Tax, which must be reported to the Standing Committee of the National People's Congress by the State Council [7]. Tax Reductions - Tax reductions apply when the concentration of discharged air or water pollutants is below 30% or 50% of the national and local standards, allowing for a 75% or 50% reduction in tax, respectively [8]. Non-Taxable Situations - Residents do not need to pay the Environmental Protection Tax for domestic sewage and waste as they are not considered direct discharges. Similarly, emissions from vehicles and other mobile sources are also exempt from the tax [11].

Group 1 - The article discusses the implementation of electronic invoices for toll fees in Inner Mongolia, starting from November, as part of a broader digitalization initiative in the ETC (Electronic Toll Collection) sector [2][3]. - The electronic invoices, labeled as "toll fees," hold the same legal validity as paper VAT invoices and can be used for reimbursement and tax deductions [2][3]. - Users can apply for electronic invoices through the ticket root service platform or the "Ticket Root" app, with a detailed process outlined for registration, card binding, and invoice issuance [4][5][8][9]. Group 2 - If there are errors in the issued invoices, users can apply for a red-letter electronic invoice through the same platforms, with specific procedures for different scenarios regarding confirmation of use or accounting [10][11][12]. - After issuance, users can query and download their electronic invoices via the ticket root service platform or the app, with options to view by application or travel details [13].

Core Viewpoint - The article discusses the exemption of environmental protection tax for certain waste treatment facilities and outlines the conditions under which these exemptions apply [7][8][9]. Group 1: Environmental Protection Tax Exemption - Urban sewage treatment facilities and municipal solid waste treatment sites are eligible for exemption from environmental protection tax if they do not exceed the prescribed pollution discharge standards [8][12]. - The exemption applies to legally established facilities such as waste incineration power plants, landfills, and composting plants, provided their emissions meet national and local standards [8][9]. - Taxpayers must ensure that any discharge point does not exceed the concentration values for taxable air and water pollutants; otherwise, the exemption will not apply [9][11]. Group 2: Taxpayer Definition and Obligations - Entities that directly discharge taxable pollutants into the environment are considered taxpayers under the environmental protection tax law, while individual residents are not classified as such and do not pay this tax [11][12]. - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise as defined in the environmental protection tax law [11][12]. Group 3: Additional Exemption Conditions - Exemptions are also available for agricultural production (excluding large-scale farming), mobile pollution sources like vehicles and machinery, and solid waste that is reused in compliance with environmental standards [12].

Core Points - The article discusses the modification of the Environmental Protection Tax Law in China, specifically the introduction of a pilot program for taxing volatile organic compounds (VOCs) emitted by enterprises and other operators [2][3]. Group 1: Legislative Changes - The National People's Congress Standing Committee has decided to amend the Environmental Protection Tax Law to include a new provision for taxing VOCs, which will be implemented through a pilot program [2]. - The State Council is tasked with establishing the pilot program's implementation methods, which will be reported to the National People's Congress Standing Committee for record [3]. Group 2: Taxation Framework - The amendment allows the State Council to set reasonable tax ranges and amounts based on the characteristics of VOCs, improve monitoring technologies, and enhance collaboration to expedite the pilot program [2]. - The pilot program will be reviewed within five years of its implementation, with recommendations for legal amendments to be submitted to the National People's Congress Standing Committee [3].

Core Points - The Standing Committee of the 14th National People's Congress approved the revised Environmental Protection Tax Law on October 28, which will take effect upon publication [1][2] - The revised law introduces a new provision allowing the State Council to conduct pilot projects for taxing volatile organic compounds (VOCs) that are not included in the existing tax list, based on economic and environmental needs [1] - The expansion of the tax scope for VOCs aims to enhance the management of these pollutants, improve air quality, and strengthen ecological protection [1] Summary by Category Legislative Changes - The revised Environmental Protection Tax Law includes a new provision for taxing additional VOCs beyond the previously established list [1] - The pilot implementation methods will be formulated by the State Council and submitted for record to the Standing Committee of the National People's Congress [1] Environmental Impact - VOCs are significant contributors to PM2.5 and ozone formation, leading to air quality issues such as smog and photochemical haze [1] - The law aims to address over 300 detectable types of VOCs, expanding from the initial 18 types that were taxed when the law was first enacted in 2016 [1] Goals and Objectives - The modification is intended to further strengthen VOC management, thereby improving air quality and enhancing ecological environmental protection efforts [1]

Core Points - The National People's Congress Standing Committee has decided to amend the Environmental Protection Tax Law of the People's Republic of China, introducing a new provision for the taxation of volatile organic compounds (VOCs) [1] Group 1: Legislative Changes - A new article has been added as Article 27, allowing the State Council to conduct pilot projects for the collection of environmental protection tax on enterprises and other operators that emit VOCs beyond the specified pollutants in the attached table [1] - The State Council is tasked with setting reasonable tax ranges and amounts based on the characteristics of VOCs, improving monitoring technology, and enhancing collaboration to expedite the pilot projects [1] Group 2: Reporting and Implementation - The State Council is required to report on the pilot implementation of the VOC environmental protection tax to the National People's Congress Standing Committee within five years of the pilot's implementation [1] - The decision will take effect immediately upon publication, and the Environmental Protection Tax Law will be amended accordingly [1]