欢迎扫描下方二维码关注： 环境保护税 热点问答 问题一：环境保护税的纳税人是 哪些？ 答：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，应当依照规定缴纳环境保护税。 问题二：什么是应税污染物？ 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 。 问题三：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： 问题四：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 按季 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。 答：纳税人排放应税大气污染物或者水污染物的浓度值 ...

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].

欢迎扫描下方二维码关注： 供稿：舟山市定海区局 作者：董旭 黄翔 来源 浙江税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 所有污水集中处理场所、生活垃圾 集中处理场所都能享受免征环境保护税 的政策。 V 距解 a 浙江税务 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,暂 予免征环境保护税。 城乡污水集中处理场所,是指为社会 公众提供生活污水处理服务的场所,不包 播: 为工业园区、开发区等工业聚集区域 内的企业事业单位和其他生产经营者提供 污水处理服务的场所: 企业事业单位和其他生产经营者自建 自用的污水处理场所。 依法设立的生活垃圾焚烧发电厂、生 活垃圾填埋场、生活垃圾堆肥厂，属于生 活垃圾集中处理场所,其排放应税污染物 不超过国家和地方规定的排放标准的,依 法予以免征环境保护税。 纳税人任何一个排放口排放应税大气 污染物、水污 ...

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]

Core Viewpoint - 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 pilot program for taxing volatile organic compounds (VOCs) emitted by enterprises and other operators, based on economic and environmental needs [1] Summary by Sections Amendment Details - A new provision has been added as Article 27, allowing the State Council to conduct pilot work on the collection of environmental protection tax for VOCs beyond those specified in the attached table of taxable pollutants and equivalent values [1] - The implementation methods for the pilot program will be formulated by the State Council and submitted for record to the National People's Congress Standing Committee [1] Taxation Framework - The State Council and relevant departments are required to reasonably set the scope and tax rates for VOC emissions, improve monitoring technologies, and enhance collaboration to expedite the pilot program [1] - A report on the pilot program's implementation will be submitted to the National People's Congress Standing Committee within five years of the implementation of the pilot methods, along with suggestions for legal amendments [1] Effective Date - This decision will take effect immediately upon publication, and corresponding modifications will be made to the Environmental Protection Tax Law [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 to include a new provision for the taxation of volatile organic compounds (VOCs) [1] - The State Council will 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] - A report on the pilot implementation will be submitted to the National People's Congress Standing Committee within five years of the pilot's implementation [1] Summary by Sections - **Amendment Details** - A new article has been added as Article 27 to the Environmental Protection Tax Law, allowing for pilot tax collection on VOCs [1] - The implementation methods for the pilot will be formulated by the State Council and submitted for record to the National People's Congress Standing Committee [1] - **Implementation and Reporting** - The State Council must report on the pilot's progress and suggest legal amendments within five years of the pilot's implementation [1] - The law will be adjusted accordingly and republished following this decision [1]

Core Points - The National People's Congress Standing Committee of China has passed a decision to amend the Environmental Protection Tax Law, which will take effect immediately upon publication. The amendment expands the scope of volatile organic compounds (VOCs) subject to taxation, aiming to enhance VOC management and improve air quality [1][2]. Group 1: Legislative Changes - The amendment introduces a new provision that allows the State Council to conduct pilot projects for taxing enterprises and other operators that emit VOCs not listed in the existing tax law. This is based on national economic and social development needs as well as environmental protection requirements [1]. - The new provision mandates the State Council and relevant departments to reasonably set the tax scope and rates based on the characteristics of VOCs, improve monitoring technologies, and enhance collaboration to expedite the pilot projects [1]. Group 2: Reporting and Future Actions - Within five years of the implementation of the pilot tax collection measures, the State Council is required to report the results to the National People's Congress Standing Committee and propose legal amendments if necessary [2].

十四届全国人大常委会第十八次会议10月28日表决通过关于修改环境保护税法的决定，并自公布之日起施行。 修改后的环境保护税法新增一条，主要内容是：国务院根据国民经济和社会发展以及环境保护需要，对直接向环境排放 本法所附《应税污染物和当量值表》规定以外的挥发性有机物的企业事业单位和其他生产经营者开展征收环境保护税试 点工作。试点实施办法由国务院制定，报全国人民代表大会常务委员会备案。 挥发性有机物是形成细颗粒物（PM2.5）和臭氧的重要来源，可引发雾霾、光化学烟雾等大气环境问题。目前可检测的 挥发性有机物已达300多种。2016年制定环境保护税法时，仅将之前已征收排污费的苯、甲醛等18种挥发性有机物改征环 境保护税。 新华社权威快报 十四届全国人大常委会第十八次会议 10月28日表决通过 新修改的环境保护税法 自公布之日起施行 新修改的环境保护税法扩大挥发性有机物征税范围，有利于进一步强化挥发性有机物治理，改善空气质量，加强生态环 境保护。 记者：刘开雄 海报制作：刘开雄 新华社国内部出品 ...