根据《中华人民共和国环境保护税法》， "在中华人民共和国领域和中华人民共和国管辖的其他海域，直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保护税的纳税人"。

" 依法设立的城乡污水集中处理、生活垃圾集中处理场所超过国家和地方规定的排放标准向环境排放应税污染物的，应当缴纳环境保护税。"

"企业事业单位和其他生产经营者贮存或者处置固体废物不符合国家和地方环境保护标准的，应当缴纳环境保护税。"

"有下列情形之一的，不属于直接向环境排放污染物，不缴纳相应污染物的环境保护税：

（一）企业事业单位和其他生产经营者向依法设立的污水集中处理、生活垃圾集中处理场所排放应税污染物的；

（二）企业事业单位和其他生产经营者在符合国家和地方环境保护标准的设施、场所贮存或者处置固体废物的。"

根据《中华人民共和国环境保护税法实施条例》，

"环境保护税法第五条第一款、第十二条第一款第三项规定的城乡污水集中处理场所，是指为社会公众提供生活污水处理服务的场所，不包括为工业园区、开发区等工业聚集区域内的企业事业单位和其他生产经营者提供污水处理服务的场所，以及企业事业单位和其他生产经营者自建自用的污水处理场所。"

"达到省级人民政府确定的规模标准并且有污染物排放口的畜禽养殖场，应当依法缴纳环境保护税；依法对畜禽养殖废弃物进行综合利用和无害化处理的，不属于直接向环境排放污染物，不缴纳环境保护税。"

根据《中华人民共和国环境保护税法》，"本法所称应税污染物，是指本法所附《环境保护税税目税额表》、《应税污染物和当量值表》规定的大气污染物、水污染物、固体废物和噪声。"

根据《中华人民共和国环境保护税法》，"环境保护税应纳税额按照下列方法计算：

（一）应税大气污染物的应纳税额为污染当量数乘以具体适用税额；

（二）应税水污染物的应纳税额为污染当量数乘以具体适用税额；

（三）应税固体废物的应纳税额为固体废物排放量乘以具体适用税额；

（四）应税噪声的应纳税额为超过国家规定标准的分贝数对应的具体适用税额。"

环境保护税的税目、税额，依照本法所附《环境保护税税目税额表》执行。

根据《中华人民共和国环境保护税法》， "应税大气污染物的污染当量数，以该污染物的排放量除以该污染物的污染当量值计算。" "每一排放口或者没有排放口的应税大气污染物，按照污染当量数从大到小排序,对前三项污染物征收环境保护税。"

根据《中华人民共和国环境保护税法》， "应税水污染物的污染当量数，以该污染物的排放量除以该污染物的污染当量值计算。"， "每一排放口的应税水污染物，按照本法所附《应税污染物和当量值表》，区分第一类水污染物和其他类水污染物，按照污染当量数从大到小排序，对第一类水污染物按照前五项征收环境保护税，对其他类水污染物按照前三项征收环境保护税。"

根据《中华人民共和国环境保护税法》， 应税大气污染物、水污染物、固体废物的排放量和噪声的分贝数，按照下列方法和顺序计算：

（一）纳税人安装使用符合国家规定和监测规范的污染物自动监测设备的，按照污染物自动监测数据计算；

（二）纳税人未安装使用污染物自动监测设备的，按照监测机构出具的符合国家有关规定和监测规范的监测数据计算；

（三）因排放污染物种类多等原因不具备监测条件的，按照国务院环境保护主管部门规定的排污系数、物料衡算方法计算；

（四）不能按照本条第一项至第三项规定的方法计算的，按照省、自治区、直辖市人民政府环境保护主管部门规定的抽样测算的方法核定计算。

根据《中华人民共和国环境保护税法实施条例》，

纳税人有下列情形之一的，以其当期应税大气污染物、水污染物的产生量作为污染物的排放量：

（一）未依法安装使用污染物自动监测设备或者未将污染物自动监测设备与环境保护主管部门的监控设备联网；

（二）损毁或者擅自移动、改变污染物自动监测设备；

（三）篡改、伪造污染物监测数据；

（四）通过暗管、渗井、渗坑、灌注或者稀释排放以及不正常运行防治污染设施等方式违法排放应税污染物；

（五）进行虚假纳税申报。

属于环境保护税法第十条第二项规定情形的纳税人，自行对污染物进行监测所获取的监测数据，符合国家有关规定和监测规范的，视同环境保护税法第十条第二项规定的监测机构出具的监测数据。

根据《中华人民共和国环境保护税法实施条例》， 从两个以上排放口排放应税污染物的，对每一排放口排放的应税污染物分别计算征收环境保护税；纳税人持有排污许可证的，其污染物排放口按照排污许可证载明的污染物排放口确定。

根据《中华人民共和国环境保护税法实施条例》， 固体废物的排放量为当期应税固体废物的产生量减去当期应税固体废物的贮存量、处置量、综合利用量的余额。

前款规定的固体废物的贮存量、处置量，是指在符合国家和地方环境保护标准的设施、场所贮存或者处置的固体废物数量；固体废物的综合利用量，是指按照国务院发展改革、工业和信息化主管部门关于资源综合利用要求以及国家和地方环境保护标准进行综合利用的固体废物数量。

纳税人有下列情形之一的，以其当期应税固体废物的产生量作为固体废物的排放量：

（一）非法倾倒应税固体废物；

（二）进行虚假纳税申报。

根据《中华人民共和国环境保护税法》， "下列情形，暂予免征环境保护税：

（一）农业生产（不包括规模化养殖）排放应税污染物的；

（二）机动车、铁路机车、非道路移动机械、船舶和航空器等流动污染源排放应税污染物的；

（三）依法设立的城乡污水集中处理、生活垃圾集中处理场所排放相应应税污染物，不超过国家和地方规定的排放标准的；

（四）纳税人综合利用的固体废物，符合国家和地方环境保护标准的；

（五）国务院批准免税的其他情形。

前款第五项免税规定，由国务院报全国人民代表大会常务委员会备案。" 根据《中华人民共和国环境保护税法实施条例》， "环境保护税法第五条第一款、第十二条第一款第三项规定的城乡污水集中处理场所，是指为社会公众提供生活污水处理服务的场所，不包括为工业园区、开发区等工业聚集区域内的企业事业单位和其他生产经营者提供污水处理服务的场所，以及企业事业单位和其他生产经营者自建自用的污水处理场所。"

根据《中华人民共和国环境保护税法》， "纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之三十的，减按百分之七十五征收环境保护税。纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之五十的，减按百分之五十征收环境保护税。"

根据《中华人民共和国环境保护税法实施条例》， "环境保护税法第十三条所称应税大气污染物或者水污染物的浓度值，是指纳税人安装使用的污染物自动监测设备当月自动监测的应税大气污染物浓度值的小时平均值再平均所得数值或者应税水污染物浓度值的日平均值再平均所得数值，或者监测机构当月监测的应税大气污染物、水污染物浓度值的平均值。"

"依照环境保护税法第十三条的规定减征环境保护税的，前款规定的应税大气污染物浓度值的小时平均值或者应税水污染物浓度值的日平均值，以及监测机构当月每次监测的应税大气污染物、水污染物的浓度值，均不得超过国家和地方规定的污染物排放标准。"

"依照环境保护税法第十三条的规定减征环境保护税的，应当对每一排放口排放的不同应税污染物分别计算。"

根据《中华人民共和国环境保护税法》，"直接向环境排放应税污染物的企业事业单位和其他生产经营者，除依照本法规定缴纳环境保护税外，应当对所造成的损害依法承担责任。"

根据《中华人民共和国环境保护税法》，"自本法施行之日起，依照本法规定征收环境保护税，不再征收排污费。"

根据《中华人民共和国环境保护税法》， 纳税义务发生时间为纳税人排放应税污染物的当日。 纳税人应当向应税污染物排放地的税务机关申报缴纳环境保护税。 环境保护税按月计算，按季申报缴纳。不能按固定期限计算缴纳的，可以按次申报缴纳。 纳税人申报缴纳时，应当向税务机关报送所排放应税污染物的种类、数量，大气污染物、水污染物的浓度值，以及税务机关根据实际需要要求纳税人报送的其他纳税资料。

纳税人按季申报缴纳的，应当自季度终了之日起十五日内，向税务机关办理纳税申报并缴纳税款。纳税人按次申报缴纳的，应当自纳税义务发生之日起十五日内，向税务机关办理纳税申报并缴纳税款。 纳税人应当依法如实办理纳税申报，对申报的真实性和完整性承担责任。

根据《中华人民共和国环境保护税法》， "环境保护主管部门应当将排污单位的排污许可、污染物排放数据、环境违法和受行政处罚情况等环境保护相关信息，定期交送税务机关。"

"税务机关应当将纳税人的纳税申报、税款入库、减免税额、欠缴税款以及风险疑点等环境保护税涉税信息，定期交送环境保护主管部门。" "税务机关应当将纳税人的纳税申报数据资料与环境保护主管部门交送的相关数据资料进行比对。"

"税务机关发现纳税人的纳税申报数据资料异常或者纳税人未按照规定期限办理纳税申报的，可以提请环境保护主管部门进行复核，环境保护主管部门应当自收到税务机关的数据资料之日起十五日内向税务机关出具复核意见。税务机关应当按照环境保护主管部门复核的数据资料调整纳税人的应纳税额。"

According to the Law, within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, companies, organizations and other business operators who directly discharge pollutants to the environment, shall be the taxpayers, who shall pay the Environmental Tax according to the Law.

The Law particularly mentioned that, the centralized urban wastewater treatment facilities and the treatment facilities of domestic solid wastes who discharged the taxable pollutants exceeding the national and local standards of pollutant discharge, shall be subject to the Environmental Tax. The companies, organizations and other business operators who store or handle the solid wastes unconforming with the national and local environmental standards, shall be subject to the Environmental Tax.

Particularly, the following circumstances are not defined as "directly discharge pollutants to the environment", therefore are not subject to the Environmental Tax,

And according to the Regulation of Implementation, the centralized urban wastewater treatment facilities are defined as the municipal treatment facilities for domestic wastewaters. The following wastewater treatment facilities are excluded from the definition of centralized urban wastewater treatment facilities,

The breeding farm with discharge outlet and up to the scale determined by the provincial government, shall be subject to the Environmental Tax. The solid wastes from the breeding farm that have been utilized and treated by harmless treatment according to relevant requirements, are not defined as the direct discharge to the environment, and will not be subject to the Environmental Tax.

According to the Law, air pollutants, water pollutants, solid wastes and noise listed in the appendix of the Law including "Table of Environmental Tax Rates" and "Taxable Pollutants and its Equivalent Values".

According to the Law, the Environmental Tax shall be calculated based on the following method,

Table of Tax Items and Rates of Environmental Tax provides the applied tax rates for different types of pollutants.

According to the Law, the amount of pollutant equivalent of a taxable air pollutant, shall be calculated by using the amount of air emission divided by its equivalent value of pollutant. The first three air pollutants with the largest amount of pollutant equivalent shall be subject to environmental tax for each emission outlet. Similar circumstances applied if there is no emission outlet for air pollutants.

According to the Law, the amount of pollutant equivalent of a taxable water pollutant, shall be calculated by using the discharged amount divided by its equivalent value of pollutant. According to the Table of Taxable Pollutants and its Equivalent Values, taxable water pollutants shall be classified as priority water pollutants and other water pollutants. For each discharge outlet, the first five water pollutants of priority water pollutants with the largest amount of pollutant equivalent, and the first three water pollutants of other water pollutants with the largest amount of pollutant equivalent, shall be subject to environmental tax.

According to the Law, the amount of air emissions, the discharged amount of water pollutant and solid wastes, and the dB value of noise, shall be calculated following the methods and sequences below,

According to the Regulations of Implementation, under the following circumstances, the amount of generation shall be deemed as the amount of discharge for tax calculation;

According to the Regulations of Implementation, for the tax payers with two or more discharge outlets, taxable pollutants from each outlet shall be subject to the Environmental Tax. For the tax payers holding the Pollutant Discharge Permit (PDP), the discharge outlets shall be determined based on the information registered in the PDP.

According to the Regulations of Implementation, the discharge amount of solid wastes shall be the residue amount of the amount of waste generated after deducting the amount of storage, the amount of handling, and the amount of utilization.

The amount of storage and handling aforementioned is defined as the amount of solid wastes that are stored or handled at the spaces or facilities that are in conformity with the national and local environmental protection standards. And the amount of utilization is the amount of solid wastes that are utilized based on the requirements of Development and Reform department of State Council and the department of Industry and Information Technology and the national and local environmental protection standards.

In the case of following circumstances, the amount of generation shall be deemed as the amount of discharge of solid wastes,

According to the Law, the following five circumstances are temporarily exempted from the Environmental Tax,

And regarding the tax reduction, the Law stipulated that, the taxable air or water pollutant discharged at the concentration 30% lower than the national and local discharge/emission standards, shall be subject to a tax reduction of 25%, and if the concentration is 50% lower than the standard requirements, 50% reduction is applied.

And according to the Regulation of Implementation, the centralized urban wastewater treatment facilities are defined as the municipal treatment facilities for domestic wastewaters. The following wastewater treatment facilities are excluded from the definition of centralized urban wastewater treatment facilities,

According to the Regulations of Implementation, the concentration of air emissions or water pollutants using for tax deduction, is defined as

For the tax payers subjected to the tax reduction, neither the daily-average values of water pollutants, the hourly-average values of air pollutants of online monitoring, or the monitoring result provided by the monitoring institutes shall not exceed the discharge limits required by the national and local discharge standard.

And the tax reduction shall be calculated separately for each outlet.

The Law stated that, the companies, organizations and business operators that directly discharged pollutants to the environment, shall pay the Environmental Tax according to the Law, and besides, shall be liable for the damage and loss that caused by the discharging activities.

It is clearly stated in the Law that, starting from the effective date of the Law (01 January 2018), Pollutant Discharge Fee will no longer be levied.

According to the Law, the tax payers are under the obligation to pay the Environmental Tax starting from the date of discharging pollutants. The taxpayers shall declare the Environmental Tax to the local tax bureau where the taxable pollutants are discharged. The tax shall be calculated monthly and the declaration shall be conducted quarterly. In the case of that calculation cannot be made based on a fixed period, declaration can be made when the discharged activity is happened.

The declaration shall report to the tax bureau with the materials and information including the types and number of taxable pollutants, the concentration of air pollutants and water pollutants, and other materials that are required by the tax bureau.

EPB will regularly transfer the information and data to the tax bureau, including the Pollutant Discharge Permit, the data of pollutant discharged, the information of illegal activities or any administration penalties and so on.

Tax bureau will regularly transfer the tax related information to the EPB, including the declaration, tax paid, tax reduction, tax outstanding, and any questionable points. Tax bureau will conduct cross check between the declaration data submitted by the tax payers and the data transferred by the EPB.

If the questionable data are identified by the tax bureau or the declaration was not fulfilled within the due day, tax bureau may notify the EPB and request for review. EPB shall issue the review comments 15 days within the date receiving the notification of tax bureau. Tax payable shall be adjusted by the tax bureau according to the review comments received.