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data-transform_out="x:left;s:1000;e:Power2.easeIn;" data-splitin="none" data-splitout="none" data-start="1500" style="color:;font-size:px; white-space: normal; padding: 20px 0;"> </div> </div> </div> </div> </div> </li> </ul> <div id="mued85ze" class="tp-bannertimer" style="height: 6px; background-color: rgba(0, 0, 0, 0.14902);top:0px;"></div> </div> </div> </div> <main class="news_list_detail_met_16_1_81 met-shownews animsition left"> <div id="mued85ze" class="container"> <div id="mued85ze" class="row sm0"> <div id="mued85ze" class="col-md-9 met-shownews-body" m-id='81'> <div id="mued85ze" class="row"> <section class="details-title border-bottom1"> <h1 class='m-0'>揚(yáng)塵、工業(yè)粉塵等可按一般性粉塵征稅生活垃圾處理廠排放達(dá)標(biāo)將免征環(huán)保稅</h1> <div id="mued85ze" class="info font-weight-300"> <span>2018-11-13 10:05:45</span> <span>雅麗</span> <span> <i class="icon wb-eye m-r-5" aria-hidden="true"></i> 135 </span> </div> </section> <section class="met-editor clearfix"> <p style="text-indent: 2em;"><strong> </strong><span style="font-family: 宋體, SimSun;"> 揚(yáng)塵、工業(yè)粉塵等可按一般性粉塵征稅生活垃圾處理廠排放達(dá)標(biāo)將免征環(huán)保稅</span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">日前，財(cái)政部、稅務(wù)總局、生態(tài)環(huán)境部聯(lián)合印發(fā)通知，明確強(qiáng)調(diào)，依法設(shè)立的生活垃圾焚燒發(fā)電廠、生活垃圾填埋場(chǎng)、生活垃圾堆肥廠，屬于生活垃圾集中處理場(chǎng)所，其排放應(yīng)稅污染物不超過(guò)國(guó)家和地方規(guī)定的排放標(biāo)準(zhǔn)的，依法予以免</span><span style="font-family: 宋體, SimSun; text-decoration: underline;">征</span><a href="http://m.lubanonline.com" target="_self" style="font-family: 宋體, SimSun; color: rgb(0, 0, 0); text-decoration: underline;" title=""><span style="font-family: 宋體, SimSun; color: rgb(0, 0, 0);">環(huán)境保護(hù)稅</span></a><span style="font-family: 宋體, SimSun;">。10月30日，財(cái)政部、稅務(wù)總局、生態(tài)環(huán)境部聯(lián)合發(fā)布《關(guān)于明確環(huán)境保護(hù)稅應(yīng)稅污染物適用等有關(guān)問(wèn)題的通知》（以下簡(jiǎn)稱《通知》），對(duì)顆粒物排放行為征收環(huán)保稅作進(jìn)一步細(xì)化。</span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">根據(jù)規(guī)定，燃燒產(chǎn)生廢氣中的顆粒物，按照煙塵征收環(huán)境保護(hù)稅。排放的揚(yáng)塵、工業(yè)粉塵等顆粒物，除可以確定為煙塵、石棉塵、玻璃棉塵、炭黑塵的外，按照一般性粉塵征收環(huán)境保護(hù)稅?！锻ㄖ芬螅{稅人按照規(guī)定須安裝污染物自動(dòng)監(jiān)測(cè)設(shè)備并與生態(tài)環(huán)境主管部門(mén)聯(lián)網(wǎng)的，當(dāng)自動(dòng)監(jiān)測(cè)設(shè)備發(fā)生故障、設(shè)備維護(hù)、啟停爐、停運(yùn)等狀態(tài)時(shí)，應(yīng)當(dāng)按照相關(guān)法律法規(guī)和《固定污染源煙氣（SO2、NOｘ、顆粒物）排放連續(xù)監(jiān)測(cè)技術(shù)規(guī)范》（HJ75—2017）、《水污染源在線監(jiān)測(cè)系統(tǒng)數(shù)據(jù)有效性判別技術(shù)規(guī)范》（HJ/T356－2007）等規(guī)定，對(duì)數(shù)據(jù)狀態(tài)進(jìn)行標(biāo)記，以及對(duì)數(shù)據(jù)缺失、無(wú)效時(shí)段的污染物排放量進(jìn)行修約和替代處理，并按標(biāo)記、處理后的自動(dòng)監(jiān)測(cè)數(shù)據(jù)計(jì)算應(yīng)稅污染物排放量。</span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">三部門(mén)要求，納稅人主動(dòng)安裝使用符合國(guó)家規(guī)定和監(jiān)測(cè)規(guī)范的污染物自動(dòng)監(jiān)測(cè)設(shè)備，但未與生態(tài)環(huán)境主管部門(mén)聯(lián)網(wǎng)的，可以按照自動(dòng)監(jiān)測(cè)數(shù)據(jù)計(jì)算應(yīng)稅污染物排放量；不能提供符合國(guó)家規(guī)定和監(jiān)測(cè)規(guī)范的自動(dòng)監(jiān)測(cè)數(shù)據(jù)的，應(yīng)當(dāng)按照監(jiān)測(cè)機(jī)構(gòu)出具的符合監(jiān)測(cè)規(guī)范的監(jiān)測(cè)數(shù)據(jù)或者排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量。同時(shí)，《通知》明確，納稅人委托監(jiān)測(cè)機(jī)構(gòu)監(jiān)測(cè)應(yīng)稅污染物排放量的，應(yīng)當(dāng)按照國(guó)家有關(guān)規(guī)定制定監(jiān)測(cè)方案，并將監(jiān)測(cè)數(shù)據(jù)資料及時(shí)報(bào)送生態(tài)環(huán)境主管部門(mén)。監(jiān)測(cè)機(jī)構(gòu)對(duì)監(jiān)測(cè)數(shù)據(jù)的真實(shí)性、合法性負(fù)責(zé)，凡發(fā)現(xiàn)監(jiān)測(cè)數(shù)據(jù)弄虛作假的，依照相關(guān)法律法規(guī)的規(guī)定追究法律責(zé)任。生態(tài)環(huán)境主管部門(mén)、計(jì)量主管部門(mén)發(fā)現(xiàn)委托監(jiān)測(cè)數(shù)據(jù)失真或者弄虛作假的，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照同一納稅期內(nèi)的監(jiān)督性監(jiān)測(cè)數(shù)據(jù)或者排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量。</span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">此外，《通知》還規(guī)定，在建筑施工、貨物裝卸和堆存過(guò)程中無(wú)組織排放應(yīng)稅大氣污染物的，按照生態(tài)環(huán)境部規(guī)定的排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量；不能按照生態(tài)環(huán)境部規(guī)定的排污系數(shù)、物料衡算方法計(jì)算的，按照省、自治區(qū)、直轄市生態(tài)環(huán)境主管部門(mén)規(guī)定的抽樣測(cè)算的方法核定計(jì)算應(yīng)稅污染物排放量。納稅人因環(huán)境違法行為受到行政處罰的，應(yīng)當(dāng)依據(jù)相關(guān)法律法規(guī)和處罰信息計(jì)算違法行為所屬期的應(yīng)稅污染物排放量。生態(tài)環(huán)境主管部門(mén)發(fā)現(xiàn)納稅人申報(bào)信息有誤的，應(yīng)當(dāng)通知稅務(wù)機(jī)關(guān)處理。值得注意的是，對(duì)于一些污染物集中處理行業(yè)企業(yè)，在達(dá)標(biāo)排放的情況下，三部門(mén)將給予稅收減免?！锻ㄖ窂?qiáng)調(diào)，依法設(shè)立的生活垃圾焚燒發(fā)電廠、生活垃圾填埋場(chǎng)、生活垃圾堆肥廠，屬于生活垃圾集中處理場(chǎng)所，其排放應(yīng)稅污染物不超過(guò)國(guó)家和地方規(guī)定的排放標(biāo)準(zhǔn)的，依法予以免征環(huán)境保護(hù)稅。納稅人任何一個(gè)排放口排放應(yīng)稅大氣污染物、水污染物</span><span style="font-family: 宋體, SimSun;">的濃度值，以及沒(méi)有排放口排放應(yīng)稅大氣污染物的濃度值，超過(guò)國(guó)家和地方規(guī)定的污染物排放標(biāo)準(zhǔn)的，依法不予減征環(huán)境保護(hù)稅。</span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">政策全文如下</span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">關(guān)于明確環(huán)境保護(hù)稅應(yīng)稅污染物適用等有關(guān)問(wèn)題的通知財(cái)稅〔2018〕117號(hào)</span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">各省、自治區(qū)、直轄市、計(jì)劃單列市財(cái)政廳（局）、環(huán)境保護(hù)廳（局），國(guó)家稅務(wù)總局各省、自治區(qū)、直轄市、計(jì)劃單列市稅務(wù)局，新疆生產(chǎn)建設(shè)兵團(tuán)財(cái)政局、環(huán)境保護(hù)局：</span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">為保障《中華人民共和國(guó)環(huán)境保護(hù)稅法》及其實(shí)施條例有效實(shí)施，現(xiàn)就環(huán)境保護(hù)稅征收有關(guān)問(wèn)題通知如下：</span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;"> 一、關(guān)于應(yīng)稅污染物適用問(wèn)題</span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;"> 燃燒產(chǎn)生廢氣中的顆粒物，按照煙塵征收環(huán)境保護(hù)稅。排放的揚(yáng)塵、工業(yè)粉塵等顆粒物，除可以確定為煙塵、石棉塵、玻璃棉塵、炭黑塵的外，按照一般性粉塵征收環(huán)境保護(hù)稅。</span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">二、關(guān)于稅收減免適用問(wèn)題<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-indent: 2em; text-align: justify;"><span style="font-family: 宋體, SimSun;">依法設(shè)立的生活垃圾焚燒發(fā)電廠、生活垃圾填埋場(chǎng)、生活垃圾堆肥廠，屬于生活垃圾集中處理場(chǎng)所，其排放應(yīng)稅污染物不超過(guò)國(guó)家和地方規(guī)定的排放標(biāo)準(zhǔn)的，依法予以免征環(huán)境保護(hù)稅。納稅人任何一個(gè)排放口排放應(yīng)稅大氣污染物、水污染物的濃度值，以及沒(méi)有排放口排放應(yīng)稅大氣污染物的濃度值，超過(guò)國(guó)家和地方規(guī)定的污染物排放標(biāo)準(zhǔn)的，依法不予減征環(huán)境保護(hù)稅。<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">三、關(guān)于應(yīng)稅污染物排放量的監(jiān)測(cè)計(jì)算問(wèn)題<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">（一）納稅人按照規(guī)定須安裝污染物自動(dòng)監(jiān)測(cè)設(shè)備并與生態(tài)環(huán)境主管部門(mén)聯(lián)網(wǎng)的，當(dāng)自動(dòng)監(jiān)測(cè)設(shè)備發(fā)生故障、設(shè)備維護(hù)、啟停爐、停運(yùn)等狀態(tài)時(shí)，應(yīng)當(dāng)按照相關(guān)法律法規(guī)和《固定污染源煙氣（ＳＯ２、ＮＯｘ、顆粒物）排放連續(xù)監(jiān)測(cè)技術(shù)規(guī)范》（ＨＪ７５－２０１７）、《水污染源在線監(jiān)測(cè)系統(tǒng)數(shù)據(jù)有效性判別技術(shù)規(guī)范》（ＨＪ／Ｔ３５６－２００７）等規(guī)定，對(duì)數(shù)據(jù)狀態(tài)進(jìn)行標(biāo)記，以及對(duì)數(shù)據(jù)缺失、無(wú)效時(shí)段的污染物排放量進(jìn)行修約和替代處理，并按標(biāo)記、處理后的自動(dòng)監(jiān)測(cè)數(shù)據(jù)計(jì)算應(yīng)稅污染物排放量。相關(guān)納稅人當(dāng)月不能提供符合國(guó)家規(guī)定和監(jiān)測(cè)規(guī)范的自動(dòng)監(jiān)測(cè)數(shù)據(jù)的，應(yīng)當(dāng)按照排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量。納入排污許可管理行業(yè)的納稅人，其應(yīng)稅污染物排放量的監(jiān)測(cè)計(jì)算方法按照排污許可管理要求執(zhí)行。<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">納稅人主動(dòng)安裝使用符合國(guó)家規(guī)定和監(jiān)測(cè)規(guī)范的污染物自動(dòng)監(jiān)測(cè)設(shè)備，但未與生態(tài)環(huán)境主管部門(mén)聯(lián)網(wǎng)的，可以按照自動(dòng)監(jiān)測(cè)數(shù)據(jù)計(jì)算應(yīng)稅污染物排放量；不能提供符合國(guó)家規(guī)定和監(jiān)測(cè)規(guī)范的自動(dòng)監(jiān)測(cè)數(shù)據(jù)的，應(yīng)當(dāng)按照監(jiān)測(cè)機(jī)構(gòu)出具的符合監(jiān)測(cè)規(guī)范的監(jiān)測(cè)數(shù)據(jù)或者排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量。<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">（二）納稅人委托監(jiān)測(cè)機(jī)構(gòu)監(jiān)測(cè)應(yīng)稅污染物排放量的，應(yīng)當(dāng)按照國(guó)家有關(guān)規(guī)定制定監(jiān)測(cè)方案，并將監(jiān)測(cè)數(shù)據(jù)資料及時(shí)報(bào)送生態(tài)環(huán)境主管部門(mén)。監(jiān)測(cè)機(jī)構(gòu)實(shí)施的監(jiān)測(cè)項(xiàng)目、方法、時(shí)限和頻次應(yīng)當(dāng)符合國(guó)家有關(guān)規(guī)定和監(jiān)測(cè)規(guī)范要求。監(jiān)測(cè)機(jī)構(gòu)出具的監(jiān)測(cè)報(bào)告應(yīng)當(dāng)包括應(yīng)稅水污染物種類、濃度值和污水流量；應(yīng)稅大氣污染物種類、濃度值、排放速率和煙氣量；執(zhí)行的污染物排放標(biāo)準(zhǔn)和排放濃度限值等信息。監(jiān)測(cè)機(jī)構(gòu)對(duì)監(jiān)測(cè)數(shù)據(jù)的真實(shí)性、合法性負(fù)責(zé)，凡發(fā)現(xiàn)監(jiān)測(cè)數(shù)據(jù)弄虛作假的，依照相關(guān)法律法規(guī)的規(guī)定追究法律責(zé)任。<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;"> 　納稅人采用委托監(jiān)測(cè)方式，在規(guī)定監(jiān)測(cè)時(shí)限內(nèi)當(dāng)月無(wú)監(jiān)測(cè)數(shù)據(jù)的，可以沿用最近一次的監(jiān)測(cè)數(shù)據(jù)計(jì)算應(yīng)稅污染物排放量，但不得跨季度沿用監(jiān)測(cè)數(shù)據(jù)。納稅人采用監(jiān)測(cè)機(jī)構(gòu)出具的監(jiān)測(cè)數(shù)據(jù)申報(bào)減免環(huán)境保護(hù)稅的，應(yīng)當(dāng)取得申報(bào)當(dāng)月的監(jiān)測(cè)數(shù)據(jù)；當(dāng)月無(wú)監(jiān)測(cè)數(shù)據(jù)的，不予減免環(huán)境保護(hù)稅。有關(guān)污染物監(jiān)測(cè)濃度值低于生態(tài)環(huán)境主管部門(mén)規(guī)定的污染物檢出限的，除有特殊管理要求外，視同該污染物排放量為零。生態(tài)環(huán)境主管部門(mén)、計(jì)量主管部門(mén)發(fā)現(xiàn)委托監(jiān)測(cè)數(shù)據(jù)失真或者弄虛作假的，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照同一納稅期內(nèi)的監(jiān)督性監(jiān)測(cè)數(shù)據(jù)或者排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量。<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;"> （三）在建筑施工、貨物裝卸和堆存過(guò)程中無(wú)組織排放應(yīng)稅大氣污染物的，按照生態(tài)環(huán)境部規(guī)定的排污系數(shù)、物料衡算方法計(jì)算應(yīng)稅污染物排放量；不能按照生態(tài)環(huán)境部規(guī)定的排污系數(shù)、物料衡算方法計(jì)算的，</span><span style="font-family: 宋體, SimSun;"></span><span style="font-family: 宋體, SimSun;">按照省、自治區(qū)、直轄市生態(tài)環(huán)境主管部門(mén)規(guī)定的抽樣測(cè)算的方法核定計(jì)算應(yīng)稅污染物排放量。<br/></span><span style="font-family: 宋體, SimSun;"></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;"> （四）納稅人因環(huán)境違法行為受到行政處罰的，應(yīng)當(dāng)依據(jù)相關(guān)法律法規(guī)和處罰信息計(jì)算違法行為所屬期的應(yīng)稅污染物排放量。生態(tài)環(huán)境主管部門(mén)發(fā)現(xiàn)納稅人申報(bào)信息有誤的，應(yīng)當(dāng)通知稅務(wù)機(jī)關(guān)處理。</span><span style="font-family: 宋體, SimSun;"><br/></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;">四、關(guān)于環(huán)境保護(hù)稅征管協(xié)作配合問(wèn)題<br/></span></p><p style="text-align: justify;"><span style="font-family: 宋體, SimSun;"> 各級(jí)稅務(wù)、生態(tài)環(huán)境主管部門(mén)要加快建設(shè)和完善涉稅信息共享平臺(tái)，進(jìn)一步規(guī)范涉稅信息交換的數(shù)據(jù)項(xiàng)、交換頻率和數(shù)據(jù)格式，并提高涉稅信息交換的及時(shí)性、準(zhǔn)確性，保障環(huán)境保護(hù)稅征管工作運(yùn)轉(zhuǎn)順暢。<br/></span></p><p><br/></p> </section> <div id="mued85ze" class='met-page p-y-30 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