1, the taxable amount of taxable air pollutants is equal to the pollution equivalent multiplied by the applicable tax amount;
2 the taxable amount of taxable water pollutants is equal to the pollution equivalent multiplied by the applicable tax amount;
3. The taxable amount of taxable solid waste is equal to the discharge of solid waste multiplied by the applicable tax amount;
4. The taxable amount of taxable noise is the specific applicable tax amount corresponding to the decibel number exceeding the national standard.
The tax rate of environmental protection tax is 1.2 yuan to 12 yuan for taxable air pollutants and 1.4 yuan to 14 yuan for water pollutants.
Under the following circumstances, the environmental protection tax is temporarily exempted:
1, agricultural production (excluding large-scale farming) discharges taxable pollutants;
2, motor vehicles, railway locomotives, off-road mobile machinery, ships and aircraft and other mobile pollution sources discharge taxable pollutants;
3. Centralized treatment of urban and rural sewage, and the domestic garbage centralized treatment sites established according to law discharge corresponding taxable pollutants, which shall 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.
legal ground
People's Republic of China (PRC) Environmental Protection Tax Law
Article 11 The taxable amount of environmental protection tax shall be calculated according to the following methods:
(1) The taxable amount of taxable air pollutants is the pollution equivalent multiplied by the specific applicable tax amount;
(2) The taxable amount of taxable water pollutants is the pollution equivalent multiplied by the specific applicable tax amount;
(3) The taxable amount of taxable solid waste is the discharge amount of solid waste multiplied by the specific applicable tax amount;
(four) the taxable amount of taxable noise is the specific applicable tax amount corresponding to the decibel number exceeding the national standard. Tenth taxable air pollutants, water pollutants, solid waste emissions and noise decibels, according to the following methods and order:
(1) If the taxpayer installs and uses automatic pollutant monitoring equipment that meets the national regulations and monitoring norms, it shall be calculated according to the automatic pollutant monitoring data;
(2) If the taxpayer fails to install and use automatic monitoring equipment for pollutants, it shall be calculated according to the monitoring data issued by monitoring institutions that meet the relevant state regulations and monitoring norms;
(three) because the discharge of various pollutants does not meet the monitoring conditions, it shall be calculated according to the pollutant discharge coefficient and material balance method stipulated by the competent department of ecological environment of the State Council;
(4) If it cannot be calculated according to the methods specified in Items 1 to Item 3 of this article, it shall be calculated according to the sampling calculation method specified by the competent department of ecology and environment of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.