Core Viewpoint - The article discusses the implementation of the Environmental Protection Tax in China, specifically focusing on the taxation of solid waste and the obligations of taxpayers in relation to this tax [3][4][5]. Taxpayer Obligations - Taxpayers include enterprises and other operators that directly discharge taxable pollutants into the environment within the jurisdiction of the People's Republic of China [3]. - Taxable solid waste includes coal gangue, tailings, hazardous waste, smelting slag, fly ash, and other solid waste as specified in the Environmental Protection Tax Taxation Table [3]. Calculation of Tax Payable - The tax payable for solid waste is calculated as follows: Tax Payable = Solid Waste Emission Volume × Applicable Tax Rate [4]. - Solid waste emission volume is determined by the formula: Current Period Taxable Solid Waste Generation - Current Period Taxable Solid Waste Storage, Disposal, and Comprehensive Utilization [4]. - Specific conditions are outlined for determining the emission volume, including illegal dumping and false tax declarations [4]. Tax Collection Management - The tax obligation arises on the day the taxpayer discharges taxable pollutants [5]. - Taxpayers must declare and pay the Environmental Protection Tax to the tax authority at the location where the solid waste is generated [5]. Reporting and Payment Schedule - The Environmental Protection Tax is calculated monthly and reported quarterly. Taxpayers can also report on a per-instance basis if they cannot adhere to fixed reporting periods [6]. - Taxpayers reporting quarterly must submit their tax declaration and payment within fifteen days after the end of the quarter [6]. Tax Incentives - Taxpayers who comprehensively utilize solid waste that meets national and local environmental protection standards are temporarily exempt from the Environmental Protection Tax [8]. - The comprehensive utilization of solid waste must comply with the evaluation management standards set by relevant authorities [10]. Policy References - The article references several legal documents that govern the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [11].

Group 1 - The core point of the article is to clarify common misconceptions regarding the application of small and micro enterprise income tax preferential policies, emphasizing the importance of accurate understanding to avoid tax risks [3][4][5][6][7][8]. Group 2 - Misconception 1: The criteria for determining small and micro enterprises differ between industrial and other enterprises. Correction: Since January 1, 2019, the criteria are the same for both, with annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [3]. - Misconception 2: No need to retain documentation when applying for tax reductions. Correction: Small and micro enterprises must retain specific documentation for review, including industry classification, employee count calculation, and total asset calculation [4]. - Misconception 3: Secondary branches treated as independent taxpayers can enjoy tax reductions. Correction: Current corporate income tax law requires that enterprises calculate and pay taxes based on the legal entity, meaning branches without legal status must consolidate their financials with the main entity [5][6]. - Misconception 4: The employee count for labor dispatch units includes dispatched personnel. Correction: The employee count for labor dispatch units should exclude dispatched personnel to avoid double counting [7][8]. - Misconception 5: Taxable income equals actual profit. Correction: Taxable income is calculated as total revenue minus non-taxable income, exempt income, various deductions, and allowable losses from previous years [8]. Group 3 - Policy references include several official documents that outline the implementation of tax reduction policies for small and micro enterprises, such as the notice from the Ministry of Finance and the State Administration of Taxation [8][9].