This means that those who do not directly discharge taxable pollutants into the environment will not pay environmental protection tax. Individual residents are not taxpayers and do not have to pay environmental taxes.
Under any of the following circumstances, no pollutants are directly discharged into the environment and no environmental protection tax is paid: enterprises, institutions and other producers and operators discharge taxable pollutants to legally established centralized sewage treatment and domestic waste treatment sites. Enterprises, institutions and other producers and operators store or dispose of solid waste in facilities and places that meet national and local environmental protection standards.
The collection standards of sewage charges are: the applicable tax amount for taxable air pollutants is 3.9 yuan per pollution equivalent, and the applicable tax amount for taxable water pollutants is 2.8 yuan per pollution equivalent; According to different types of solid waste, the tax standard is 5 yuan-1000 yuan per ton; Noise exceeding the standard is measured in decibels, and the tax standard is 350 yuan-1 1200 yuan per month.
Environmental protection tax is temporarily exempted in the following circumstances: (1) agricultural production (excluding large-scale farming) discharges taxable pollutants; (two) motor vehicles, railway locomotives, off-road mobile machinery, ships and aircraft and other mobile pollution sources discharge taxable pollutants; (3) The discharge of the corresponding taxable pollutants from the legally established centralized treatment sites for urban and rural sewage and domestic garbage does not exceed the national and local discharge standards; (4) The solid waste comprehensively utilized by taxpayers meets the national and local environmental protection standards; (5) Other circumstances in which the State Council approves tax exemption. The tax exemption provisions in Item 5 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.
Legal basis: Article 7 of People's Republic of China (PRC) Environmental Protection Tax Law.
The tax basis for taxable pollutants shall be determined according to the following methods:
(1) Taxable air pollutants shall be determined according to the pollution equivalent number converted from pollutant discharge;
(2) Taxable water pollutants shall be determined according to the pollution equivalent number converted from pollutant discharge;
(3) Taxable solid waste shall be determined according to the discharge amount of solid waste;
(4) Taxable noise is determined according to the number of decibels exceeding the national standard.
Article 18 of People's Republic of China (PRC) Environmental Protection Tax Law
Environmental protection tax is calculated on a monthly basis and declared and paid quarterly. If you can't calculate the payment according to the fixed period, you can declare the payment every time.
When taxpayers declare and pay, they shall submit to the tax authorities the types and quantities of taxable pollutants discharged, the concentration values of air pollutants and water pollutants, and other tax payment materials required by the tax authorities according to actual needs.