Group 1 - The article discusses the exemption of environmental protection tax for entities that do not exceed national and local emission standards, while those that exceed these standards are required to pay the tax [3] - It defines urban and rural sewage treatment facilities as places providing public sewage treatment services, excluding those serving industrial zones or self-built facilities by enterprises [3] - The article specifies that life waste treatment facilities include legally established incineration power plants, landfills, and composting plants [3] Group 2 - Taxpayers must ensure that the concentration of taxable air and water pollutants from any discharge point does not exceed the established pollution discharge standards to qualify for tax reductions [3] - Taxpayers seeking tax exemptions based on monitoring data must obtain data from the current month; if no data is available, the exemption will not be granted [3]

Core Viewpoint - The article discusses the tax exemption policies for waste treatment facilities, including the requirements and documentation needed for taxpayers to qualify for these exemptions [3][4]. Group 1: Tax Exemption Policies - Taxpayers can apply for tax exemptions if they meet specific conditions regarding the emission of taxable air and water pollutants [3]. - The management of the exemption policy follows a "self-assessment, declaration, and documentation retention" approach, where taxpayers are responsible for determining their eligibility [3][4]. Group 2: Required Documentation - Taxpayers must retain various documents based on the type of waste treatment facility, including construction plans, discharge permits, and environmental impact assessments [4]. - For urban sewage treatment facilities, required documents include maintenance contracts and operational supervision reports from relevant authorities [4]. Group 3: Non-Eligibility Conditions - Facilities providing wastewater treatment services to industrial zones or self-built treatment facilities do not qualify for tax exemptions [4]. - Taxpayers exceeding national and local pollutant discharge standards are ineligible for the exemption [4].