|
|
|
Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Ecology and Environment on Clarifying the Relevant Issues Regarding the Application of Taxable Pollutants Subject to Environmental Protection Tax
[Effective]
|
|
财政部、税务总局、生态环境部关于明确环境保护税应税污染物适用等有关问题的通知
[现行有效]
|
|
|
|
|
|
|
|
|
|
|
|
| Notice by the Ministry of Finance, the State Administration of Taxation, and the Ministry of Ecology and Environment on Clarifying the Relevant Issues Regarding the Application of Taxable Pollutants Subject to Environmental Protection Tax | | 财政部、税务总局、生态环境部关于明确环境保护税应税污染物适用等有关问题的通知 |
| (No. 117 [2018] of the Ministry of Finance) | | （财税〔2018〕117号） |
| The finance departments (bureaus) and environmental protection departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau and Environmental Protection Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、环境保护厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、环境保护局： |
| For the purpose of ensuring the effective implementation of the Environmental Protection Tax Law of the People's Republic of China and the regulations on its implementation, relevant issues concerning the collection of environmental protection tax are hereby notified: | | 为保障《中华人民共和国环境保护税法》及其实施条例有效实施，现就环境保护税征收有关问题通知如下： |
| I. Application of taxable pollutants | | |
| Particles in exhaust gas generated by burning shall be subject to environmental protection tax as smoke dust; and particles such as dust and industrial dust (excluding those that can be determined as smoke dust, asbestos dust, glassfiber dust, or carbon black dust) shall be subject to environmental protection tax as general dust. | | 燃烧产生废气中的颗粒物，按照烟尘征收环境保护税。排放的扬尘、工业粉尘等颗粒物，除可以确定为烟尘、石棉尘、玻璃棉尘、炭黑尘的外，按照一般性粉尘征收环境保护税。 |
| II. Application of tax reduction and exemption | | 二、关于税收减免适用问题 |
| Domestic waste incineration power plants, domestic waste landfill sites, domestic waste composting plants established according to law are places for centralized disposal of domestic wastes. If the volume of taxable pollutants discharged by these plants does not exceed the emission standards as prescribed by local and state authorities, the environmental protection tax thereon shall be exempted. If the concentration of taxable air pollutants and water pollutants discharged by any of taxpayers' discharge outlets, or the concentration of taxable air pollutants not discharged by a discharge outlet, exceeds the emission standards as prescribed by the local and state authorities, no reduction of environmental protection tax shall be granted. | | 依法设立的生活垃圾焚烧发电厂、生活垃圾填埋场、生活垃圾堆肥厂，属于生活垃圾集中处理场所，其排放应税污染物不超过国家和地方规定的排放标准的，依法予以免征环境保护税。纳税人任何一个排放口排放应税大气污染物、水污染物的浓度值，以及没有排放口排放应税大气污染物的浓度值，超过国家和地方规定的污染物排放标准的，依法不予减征环境保护税。 |
| ．．．．．． | | ．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | | | | | | |
Scan QR Code and Read on Mobile
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. Lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials as we dynamically expand content.
|
|
|
|
|
|