Taxable air pollutants are 1.2 yuan to 12 yuan/pollution equivalent, and water pollutants are 1.4 yuan to 14 yuan/pollution equivalent. The determination and adjustment of the specific applicable tax amount can be decided by the Standing Committee of the local people's congress within the statutory tax amount.
Environmental protection tax is levied on four types of taxable pollutants: air pollutants, water pollutants, solid waste and noise.
Taxpayers shall declare and pay environmental protection tax to the competent tax authorities in the place where taxable pollutants are discharged. Environmental protection tax is calculated on a monthly basis and declared and paid quarterly. If you can't calculate the payment according to the fixed period, you can declare the payment every time.
Taxpayers shall, within 15 days after the end of each quarter, file tax returns with the competent tax authorities and pay taxes. Those who file tax returns every time shall, within 15 days from the date when the tax obligation occurs, file tax returns with the tax authorities and pay taxes.
legal ground
People's Republic of China (PRC) Environmental Protection Tax Law
Article 5 Where a legally established centralized treatment site for urban and rural sewage and domestic garbage discharges taxable pollutants into the environment that exceed the national and local discharge standards, it shall pay environmental protection tax.
Enterprises, institutions and other producers and operators shall pay environmental protection tax for the storage and disposal of solid waste that does not meet the national and local environmental protection standards. Article 6 The tax items and tax amount of environmental protection tax shall be implemented in accordance with the Table of Tax Items and Tax Amount of Environmental Protection Tax attached to this Law.
The determination and adjustment of the specific applicable tax amount of taxable air pollutants and water pollutants shall be made by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, taking into account the environmental carrying capacity, the current situation of pollutant discharge and the requirements of economic, social and ecological development goals in their respective regions, and within the tax amount range specified in the tax items and tax amounts table of environmental protection tax attached to this Law, they shall be reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of NPC and the State Council for the record.