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谁是纳税人?1、需要缴纳环境保护税的纳税人在中华人民共和国领域或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。(即直接向环境排放污染物的企业事业单位、个体工商户和其他组织为纳税人)2、不需缴纳环境保护税的纳税人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
Who is a taxpayer? 1, taxpayers who need to pay environmental protection tax In the People’s Republic of China or other areas under the jurisdiction of the People’s Republic of China, directly to the environment emissions of taxable pollutants of enterprises and institutions and other production and operation of the Environmental Protection Tax Taxpayers. (That is, enterprises and public institutions that discharge pollutants directly to the environment, individual industrial and commercial households and other organizations as taxpayers) 2. Taxpayers who do not need to pay environmental protection tax should pay centralized tax treatment to centralized sewage treatment facilities and domestic garbage disposal sites Contaminants