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Q：
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How should the tax basis for taxable pollutants be determined?
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A：
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Taxable air pollutants are determined based on the pollution equivalent number converted from the pollutant discharge volume.
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Taxable water pollutants are determined based on the pollution equivalent number converted from the pollutant discharge volume.
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Taxable solid waste is determined based on the amount of solid waste discharged.
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Taxable noise is determined based on the decibel level that exceeds the national standard
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Q：
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What does pollution equivalent refer to?
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A：
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Pollution equivalent refers to a comprehensive indicator or measurement unit for measuring the environmental pollution caused by different pollutants based on the degree of harm of pollutants or pollution discharge activities to the environment and the technical and economic feasibility of treatment. Different pollutants with the same pollution equivalent in the same medium have basically the same degree of pollution.
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Q：
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How should the pollution equivalent number be calculated?
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A：
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The pollution equivalent number of taxable air pollutants and water pollutants is calculated by dividing the discharge volume of the pollutant by the pollution equivalent value of the pollutant. The specific pollution equivalent values of each taxable air pollutant and water pollutant shall be implemented in accordance with the "Table of Taxable Pollutants and Equivalent Values" attached to the Environmental Protection Tax Law.
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Q：
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How should the taxable amount of environmental protection tax be calculated?
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A：
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The tax payable for taxable air pollutants is the product of the pollution equivalent number and the specific applicable tax rate.
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The tax payable for taxable water pollutants is the product of the pollution equivalent number and the specific applicable tax rate.
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The tax payable on taxable solid waste is the amount of solid waste discharged multiplied by the specific applicable tax rate.
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The tax payable for noise is the specific applicable tax rate corresponding to the decibel level exceeding the national standard.
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Q：
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Under what circumstances is the environmental protection tax temporarily exempted?
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A：
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Agricultural production (excluding large-scale breeding) that discharges taxable pollutants;
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Emissions of taxable pollutants from mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships and aircraft;
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Where the corresponding taxable pollutants discharged by the urban and rural sewage centralized treatment and domestic waste centralized treatment facilities established in accordance with the law do not exceed the national and local discharge standards;
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Solid waste comprehensively utilized by taxpayers that meets national and local environmental protection standards;
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Other circumstances for tax exemption approved by The State Council.
The tax exemption provisions of the fifth item of the preceding paragraph shall be filed with the Standing Committee of the National People's Congress by The State Council.
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FAQ
