Pollution industries such as thermal power, steel, cement, electrolytic aluminum, coal, metallurgy, building materials, brewing, textile, tanning, fermentation, electroplating, printing and dyeing, paper-making, food processing, chemical industry and pharmacy should pay environmental protection tax.

The main collection scope of the environmental protection tax law is: air pollutants, water pollutants, solid waste and noise.

Enterprises that pay environmental protection tax refer to enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment. Enterprises, institutions and other producers and operators discharge taxable pollutants into legally established urban sewage treatment plants and urban domestic waste treatment plants, and industrial solid wastes stored or disposed of by enterprises, institutions and other producers and operators in facilities and places that meet environmental protection standards are not subject to environmental protection tax.

What is the situation of not paying environmental tax?

According to Article 4 of the Environmental Protection Tax Law of People's Republic of China (PRC), under any of the following circumstances, it does not belong to the direct discharge of pollutants into the natural environment and does not pay the environmental protection tax of the corresponding pollutants:

(1) The company's organs, institutions and other operators discharge taxable pollutants into the centralized transportation places for domestic sewage and domestic garbage treatment set up according to regulations;

(2) Companies, institutions and other business operators store or treat solid waste in equipment and places that meet the national and regional standards for ecological environment protection.

Sewage charges belong to the service charge standard of administrative departments, and are levied by the competent authorities of local natural environment administrative departments, and environmental protection taxes are levied. With the help of today's perfect tax management system, we can get rid of the problems of insufficient enforcement and poor reliability of sewage charges, constantly motivate sewage treatment actors, correctly guide them to change production processes and reduce pollutant emissions.

In view of the actual collection of new projects and new standards of environmental tax, it is reasonable to strictly implement the requirements of relevant administrative departments promulgated by the local government, because the charging standards of new projects are to be implemented by administrative units, so administrative organs must also make reasonable and legal judgments to solve cases involving violations.

Legal basis:

People's Republic of China (PRC) Environmental Protection Tax Law

Article 2 Enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC) are taxpayers of environmental protection tax, and they shall pay environmental protection tax in accordance with the provisions of this Law.

Article 3 Taxable pollutants mentioned in this Law refer to air pollutants, water pollutants, solid wastes and noise as stipulated in the Table of Tax Items and Taxes of Environmental Protection Tax and the Table of Equivalent Value of Taxable Pollutants attached to this Law.

Article 4 Under any of the following circumstances, it is not a direct discharge of pollutants into the environment, and the environmental protection tax of the corresponding pollutants is not paid:

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

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