Environmental protection tax is a tax levied on enterprises, institutions and other producers and operators who directly discharge taxable pollutants into the environment in China and other sea areas under their jurisdiction.
Environmental protection tax adopts fixed tax rate. The tax standards for solid waste and noise are unified throughout the country. The determination and adjustment of the specific applicable tax amount of taxable air pollutants and water pollutants shall be made by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, taking into account the environmental carrying capacity, pollutant discharge status and the requirements of economic, social and ecological development goals in the local area, within the tax amount range specified in the Table of Taxes and Taxes for Environmental Protection, and submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Tax basis for taxable pollutants in environmental protection tax:
Taxable air pollutants are determined according to the pollution equivalent number converted from pollutant discharge.
Taxable water pollutants are determined according to the pollution equivalent number converted from pollutant discharge.
Taxable solid waste is determined according to the discharge of songque solid waste.
Taxable noise is determined according to the decibel number exceeding the national standard. Xunhua
Collection and management of environmental protection tax
Local people's governments at or above the county level shall establish a working mechanism of division of labor and cooperation among tax authorities, competent departments of ecological environment and other relevant units, strengthen the management of environmental protection tax collection and disturbance, and ensure that taxes are put into storage in full and on time.
The tax obligation occurs on the day when the taxpayer discharges taxable pollutants. Taxpayers shall declare and pay environmental protection tax to the tax authorities in the place where taxable pollutants are discharged.
The place where taxable pollutants are discharged refers to the place where taxable air pollutants and water pollutants are discharged; The place where taxable solid waste is generated; The place where taxable noise is generated.