Core Viewpoint - The article discusses the tax incentives for urban and rural sewage and waste treatment facilities, highlighting the exemption from environmental protection tax for those that meet specific pollution discharge standards [1][2]. Group 1: Tax Incentives - Urban and rural sewage treatment and waste disposal facilities that discharge taxable pollutants within national and local standards are eligible for temporary exemption from environmental protection tax [1][2]. - The facilities eligible for this exemption include legally established urban and rural sewage treatment plants, waste incineration power plants, landfills, and composting plants [2]. Group 2: Eligibility Criteria - To qualify for the tax exemption, the facilities must be legally established and must not exceed the pollution discharge standards set by national and local regulations [2]. - If any discharge point exceeds the specified pollution discharge standards, the facility will not be eligible for the tax reduction [2]. Group 3: Policy Basis - The tax incentives are based on the Environmental Protection Tax Law of the People's Republic of China and relevant notifications from the Ministry of Finance, State Administration of Taxation, and the Ministry of Ecology and Environment [3].

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