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环境保护税(以下简称环保税)是指对在国域境内有污染行为发生且造成一定程度(以环保法规的规定为准)环境损害的单位和个人在一定时期内排放、遗弃的环境污染物和造成的社会公害等行为征收的一种税。
Environmental Protection Tax (hereinafter referred to as “Environmental Protection Tax”) refers to the environmental pollutants discharged or discarded by units and individuals that have caused environmental pollution in a certain period (subject to the provisions of environmental laws and regulations) And caused by social pollution and other acts of a tax.