Views: 0 Author: Sifang Boiler Publish Time: 2018-11-07 Origin: Site
The Ministry of Finance, the State Administration of Taxation, and the Ministry of Ecology and Environment recently jointly issued the "Notice on Clarifying the Application of Environmental Protection Tax to Taxable Pollutants and Other Relevant Issues" (hereinafter referred to as the "Notice"), which clarifies that the domestic waste incineration power plants established in accordance with the law should discharge If the tax pollutants do not exceed the emission standards stipulated by the state and local governments, they shall be exempted from environmental protection tax in accordance with the law.
Regarding the application of taxable pollutants, the notice clarifies that the particulate matter in the exhaust gas generated by combustion shall be levied environmental protection tax according to the smoke and dust.Except for the particulate matter such as fugitive dust and industrial dust that can be identified as soot, asbestos dust, glass wool dust and carbon black dust, environmental protection tax shall be levied as general dust.
Regarding the application of tax reduction and exemption, the notice clarifies that domestic waste incineration power plants, domestic waste landfills, and domestic waste composting plants established in accordance with the law are places for the centralized treatment of domestic waste, and the discharge of taxable pollutants shall not exceed the discharge stipulated by the state and local governments. standard, shall be exempted from environmental protection tax according to law.If the concentration value of taxable air pollutants and water pollutants discharged by any one of the taxpayers' discharge outlets, and the concentration value of taxable air pollutants discharged from no discharge outlet, exceeds the pollutant discharge standards stipulated by the state and local governments, the tax rate shall not be reduced according to law. Environmental protection tax.