1, according to the pollution discharge of enterprises, determine the standard and amount of environmental protection tax.

2. After confirmation, the environmental protection tax will be included in the cost and expenses of the enterprise, and will be included in the collection and management of the tax department together with other taxes and fees.

3. Enterprises shall, in accordance with relevant regulations, declare and pay environmental protection taxes to the tax authorities on a regular basis, and cooperate with the inspection and supervision of the tax authorities.