Group 1 - The article discusses the taxation of solid waste based on its discharge volume, emphasizing the calculation formula for environmental protection tax [4] - Taxpayers must report the generation volume of taxable solid waste in cases of illegal dumping or false tax declarations [5] - Enterprises that store or dispose of solid waste in compliance with national and local environmental standards are exempt from paying the corresponding environmental protection tax [6] Group 2 - Taxpayers can enjoy exemptions from environmental protection tax if they comprehensively utilize solid waste that meets environmental standards [6] - When transferring taxable solid waste to other units for storage, disposal, or comprehensive utilization, the transfer volume is included in the current taxable solid waste storage, disposal, or utilization volume [6]