Environmental protection tax was first put forward by British economist Pigou, and his view has been generally accepted by western developed countries. The environmental protection policies of European and American countries gradually reduce the use of direct intervention means, and more and more special taxes such as ecological tax and green environmental protection tax are used to maintain the ecological environment, and compulsory taxes are imposed on prominent "obvious pollution" such as sewage, waste gas, noise and waste.

article 2 of the environmental protection tax law of the people's Republic of China: in the territory of the people's Republic of China and other sea areas under the jurisdiction of the people's Republic of China, enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment are taxpayers of environmental protection tax and shall pay environmental protection tax in accordance with the provisions of this law.

Article 4: Under any of the following circumstances, it does not belong to the direct discharge of pollutants into the environment and does not pay the environmental protection tax of corresponding pollutants:

(1) Enterprises, institutions and other producers and operators discharge taxable pollutants into legally established places for centralized sewage treatment and centralized domestic garbage treatment;

(2) enterprises, institutions and other producers and operators store or dispose of solid waste in facilities and places that meet national and local environmental protection standards.

article 5: if the legally established urban and rural centralized sewage treatment and domestic garbage centralized treatment sites discharge taxable pollutants into the environment in excess of the national and local emission standards, they shall pay environmental protection tax.

enterprises, institutions and other producers and operators who store or dispose of solid waste do not meet the national and local environmental protection standards shall pay environmental protection tax.

Tips: The above contents are for reference only.

Response time: February 23, 2121. Please refer to the latest business changes announced by Ping An Bank in official website.