First, the main body of sewage discharge. Enterprises, institutions and other production and business operators are the main body of environmental protection tax. That is to say, the residents who discharge domestic sewage and garbage do not need to pay environmental protection tax. This is mainly because the domestic sewage and garbage in most cities and counties in China have been treated intensively and are not directly discharged into the environment.
二是排污行为。直接向环境排放应税污染物的，需要缴纳环境保护税，而间接向环境排放应税污染物的，不需要缴环境保护税。比如：向污水集中处理、生活垃圾集中处理场所排放应税污染物的，在符合环境保护标准的设施、场所贮存或者处置固体废物的，以及对畜禽养殖废弃物进行综合利用和无害化处理的，都不属于直接向环境排放污染物，不需要缴纳环境保护税。
Second, pollution discharge. Direct discharge of taxable pollutants into the environment requires environmental protection tax, while indirect discharge of taxable pollutants into the environment does not need to pay environmental protection tax. For example, the discharge of taxable pollutants to the centralized sewage treatment and domestic waste treatment sites, the storage or disposal of solid waste in facilities and places meeting the environmental protection standards, and the comprehensive utilization and harmless treatment of livestock and poultry breeding wastes are not directly discharging pollutants to the environment and do not need to pay environmental protection tax.
三是应税污染物，共分为大气污染物、水污染物、固体废物和噪声四大类。应税大气污染物包括二氧化硫、氮氧化物等44种主要大气污染物。应税水污染物包括化学需氧量、氨氮等65种主要水污染物。应税固体废物包括煤矸石、尾矿、危险废物、冶炼渣、粉煤灰、炉渣以及其他固体废物，其中，其他固体废物的具体范围授权由各省、自治区、直辖市人民政府确定。应税噪声仅指工业噪声，是在工业生产中使用固定设备时，产生的超过规定噪声排放标准的声音，不包括建筑噪声等其他噪声。应税污染物的具体税目，大家可以查阅环境保护税法所附的《环境保护税税目税额表》和《应税污染物和当量值表》。
The third is the taxable pollutants, which are divided into four categories: air pollutants, water pollutants, solid waste and noise. The taxable air pollutants include sulfur dioxide, nitrogen oxides and other 44 major air pollutants. The taxable water pollutants include 65 kinds of main water pollutants such as chemical oxygen demand and ammonia nitrogen. The taxable solid waste includes coal gangue, tailings, hazardous waste, smelting slag, fly ash, slag and other solid wastes. The specific scope of other solid wastes shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. Taxable noise only refers to industrial noise, which exceeds the national noise emission standard when using fixed equipment in industrial production, excluding other noise such as construction noise. You can refer to the list of environmental pollution tax and environmental protection tax.
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The above content is the content of today introduced by Linyi business license agent. For more information, please pay attention to the website: http://www.jiuxingkuaiji.com We will regularly update new knowledge and content for you to present
