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华人策略网址·娱乐

华人策略网址

【导读】近日,华人策略网址【<】【/】【t】【r】【>】【<】【l】【i】【>】【第】【七】【届】【我】【国】【世】【界】【新】【能】【源】【轿】【车】【论】【坛】【在】【沪】【隆】【重】【举】【行】【<】【/】【l】【i】【>】

华人策略网址

20200219,华人策略网址登上热搜,20200219,【<】【p】【>】【一】【边】【是】【房】【企】【对】【资】【金】【的】【极】【度】【巴】【望】【,】【一】【边】【是】【监】【管】【的】【不】【断】【趋】【严】【,】【房】【地】【产】【信】【任】【在】【摇】【晃】【中】【回】【暖】【,】【展】【示】【较】【强】【“】【吸】【金】【”】【才】【能】【。】【据】【用】【益】【金】【融】【信】【任】【研】【讨】【院】【6】【月】【1】【9】【日】【发】【布】【的】【陈】【述】【显】【现】【,】【上】【星】【期】【(】【6】【月】【1】【2】【日】【-】【1】【8】【日】【)】【建】【立】【的】【调】【集】【信】【任】【中】【,】【房】【地】【产】【范】【畴】【规】【划】【占】【比】【再】【次】【稀】【有】【居】【首】【。】【但】【不】【少】【业】【内】【人】【士】【以】【为】【,】【长】【时】【间】【来】【看】【,】【由】【于】【信】【任】【公】【司】【对】【房】【地】【产】【融】【资】【项】【目】【更】【为】【慎】【重】【,】【估】【计】【房】【地】【产】【融】【资】【规】【划】【还】【会】【重】【回】【降】【低】【通】【道】【。】【<】【/】【p】【>】

华人策略网址

【别】【的】【,】【军】【方】【无】【人】【机】【驾】【驭】【员】【全】【程】【实】【时】【监】【控】【运】【转】【,】【确】【保】【物】【流】【无】【人】【机】【依】【照】【合】【法】【申】【报】【方】【案】【合】【法】【飞】【翔】【,】【在】【紧】【迫】【情】【况】【下】【、】【必】【要】【时】【停】【止】【、】【改】【动】【飞】【翔】【使】【命】【。】【<】【/】【p】【>】

【<】【p】【 】【s】【t】【y】【l】【e】【=】【"】【t】【e】【x】【t】【-】【i】【n】【d】【e】【n】【t】【:】【 】【2】【e】【m】【;】【"】【>】【近】【来】【,】【财】【务】【部】【官】【网】【正】【式】【发】【布】【了】【《】【环】【境】【保】【护】【税】【法】【施】【行】【法】【令】【(】【寻】【求】【定】【见】【稿】【)】【》】【(】【下】【称】【环】【保】【税】【施】【行】【法】【令】【定】【见】【稿】【)】【,】【在】【7】【月】【2】【6】【日】【之】【前】【向】【大】【众】【寻】【求】【定】【见】【。】【近】【5】【0】【0】【0】【字】【的】【环】【保】【税】【施】【行】【法】【令】【定】【见】【稿】【,】【对】【去】【年】【底】【经】【过】【的】【环】【保】【税】【法】【进】【行】【细】【化】【,】【进】【一】【步】【清】【晰】【了】【交】【税】【人】【、】【交】【税】【目】【标】【、】【计】【税】【依】【据】【、】【税】【收】【减】【免】【、】【税】【收】【征】【管】【等】【内】【容】【,】【推】【进】【环】【保】【税】【真】【实】【落】【地】【。】【<】【/】【p】【>】【<】【p】【 】【s】【t】【y】【l】【e】【=】【"】【t】【e】【x】【t】【-】【i】【n】【d】【e】【n】【t】【:】【 】【2】【e】【m】【;】【"】【>】【<】【s】【t】【r】【o】【n】【g】【>】【中】【华】【人】【民】【共】【和】【国】【环】【境】【保】【护】【税】【法】【施】【行】【法】【令】【<】【s】【p】【a】【n】【 】【s】【t】【y】【l】【e】【=】【"】【t】【e】【x】【t】【-】【i】【n】【d】【e】【n】【t】【:】【 】【2】【e】【m】【;】【"】【>】【(】【寻】【求】【定】【见】【稿】【)】【<】【/】【s】【p】【a】【n】【>】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【/】【p】【>】【<】【p】【 】【s】【t】【y】【l】【e】【=】【"】【t】【e】【x】【t】【-】【i】【n】【d】【e】【n】【t】【:】【 】【2】【e】【m】【;】【"】【>】【<】【s】【t】【r】【o】【n】【g】【>】【第】【一】【章】【 】【&】【n】【b】【s】【p】【;】【总】【 】【&】【n】【b】【s】【p】【;】【则】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【一】【条】【 】【&】【n】【b】【s】【p】【;】【依】【据】【《】【中】【华】【人】【民】【共】【和】【国】【环】【境】【保】【护】【税】【法】【》】【(】【以】【下】【简】【称】【环】【境】【保】【护】【税】【法】【)】【,】【拟】【定】【本】【法】【令】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【二】【条】【所】【称】【别】【的】【出】【产】【经】【营】【者】【,】【是】【指】【从】【事】【出】【产】【经】【营】【活】【动】【的】【个】【体】【工】【商】【户】【和】【别】【的】【组】【织】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【三】【条】【所】【称】【大】【气】【污】【染】【物】【,】【是】【指】【向】【环】【境】【排】【放】【影】【响】【大】【气】【环】【境】【质】【量】【的】【物】【质】【,】【详】【细】【规】【划】【依】【照】【环】【境】【保】【护】【税】【法】【所】【附】【《】【应】【税】【污】【染】【物】【和】【当】【量】【值】【表】【》】【断】【定】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【四】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【三】【条】【所】【称】【水】【污】【染】【物】【,】【是】【指】【向】【环】【境】【排】【放】【影】【响】【水】【环】【境】【质】【量】【的】【物】【质】【,】【详】【细】【规】【划】【依】【照】【环】【境】【保】【护】【税】【法】【所】【附】【《】【应】【税】【污】【染】【物】【和】【当】【量】【值】【表】【》】【断】【定】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【五】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【三】【条】【所】【称】【固】【体】【废】【物】【,】【是】【指】【在】【工】【业】【出】【产】【活】【动】【中】【发】【生】【的】【固】【体】【废】【物】【和】【医】【疗】【、】【防】【止】【和】【保】【健】【等】【活】【动】【中】【发】【生】【的】【医】【疗】【废】【物】【,】【以】【及】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【断】【定】【的】【别】【的】【固】【体】【废】【物】【,】【详】【细】【规】【划】【依】【照】【环】【境】【保】【护】【税】【法】【所】【附】【《】【环】【境】【保】【护】【税】【税】【目】【税】【额】【表】【》】【断】【定】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【六】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【三】【条】【所】【称】【噪】【声】【,】【是】【指】【在】【工】【业】【出】【产】【活】【动】【中】【发】【生】【的】【搅】【扰】【周】【围】【日】【子】【环】【境】【的】【声】【响】【,】【详】【细】【规】【划】【依】【照】【环】【境】【保】【护】【税】【法】【所】【附】【《】【环】【境】【保】【护】【税】【税】【目】【税】【额】【表】【》】【断】【定】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【七】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【四】【条】【第】【二】【项】【、】【第】【五】【条】【第】【二】【款】【所】【称】【国】【家】【和】【当】【地】【环】【境】【保】【护】【规】【范】【,】【是】【指】【国】【务】【院】【环】【境】【保】【护】【主】【管】【有】【些】【和】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【拟】【定】【的】【固】【体】【废】【物】【储】【存】【或】【许】【处】【置】【环】【境】【保】【护】【规】【范】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【八】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【五】【条】【第】【一】【款】【所】【称】【国】【家】【和】【当】【地】【规】【则】【的】【排】【放】【规】【范】【,】【是】【指】【国】【务】【院】【环】【境】【保】【护】【主】【管】【有】【些】【拟】【定】【的】【国】【家】【污】【染】【物】【排】【放】【规】【范】【和】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【拟】【定】【的】【当】【地】【污】【染】【物】【排】【放】【规】【范】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【九】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【五】【条】【第】【一】【款】【所】【称】【城】【乡】【污】【水】【会】【集】【处】【理】【场】【合】【,】【是】【指】【面】【向】【社】【会】【大】【众】【供】【给】【公】【共】【日】【子】【污】【水】【(】【污】【泥】【)】【会】【集】【处】【理】【效】【劳】【,】【并】【由】【财】【务】【付】【出】【运】【营】【效】【劳】【费】【或】【许】【组】【织】【运】【营】【资】【金】【的】【污】【水】【(】【污】【泥】【)】【会】【集】【处】【理】【厂】【站】【或】【许】【设】【备】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【为】【工】【业】【园】【区】【、】【开】【发】【区】【、】【工】【业】【聚】【集】【地】【以】【及】【别】【的】【特】【定】【区】【域】【内】【的】【公】【司】【事】【业】【单】【位】【和】【别】【的】【出】【产】【经】【营】【者】【供】【给】【污】【水】【处】【理】【效】【劳】【的】【设】【备】【或】【许】【场】【合】【,】【以】【及】【公】【司】【事】【业】【单】【位】【和】【别】【的】【出】【产】【经】【营】【者】【自】【建】【自】【用】【的】【污】【水】【处】【理】【设】【备】【或】【许】【场】【合】【,】【不】【归】【于】【前】【款】【规】【则】【的】【规】【划】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【五】【条】【第】【一】【款】【所】【称】【日】【子】【废】【物】【会】【集】【处】【理】【场】【合】【,】【是】【指】【面】【向】【社】【会】【大】【众】【供】【给】【公】【共】【日】【子】【废】【物】【会】【集】【处】【理】【效】【劳】【,】【并】【由】【财】【务】【付】【出】【运】【营】【效】【劳】【费】【或】【许】【组】【织】【运】【营】【资】【金】【的】【填】【埋】【场】【、】【焚】【烧】【厂】【、】【堆】【肥】【厂】【等】【日】【子】【废】【物】【会】【集】【处】【理】【厂】【站】【或】【许】【设】【备】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【<】【s】【t】【r】【o】【n】【g】【>】【 】【第】【二】【章】【 】【&】【n】【b】【s】【p】【;】【计】【税】【依】【据】【和】【应】【交】【税】【额】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【一】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【七】【条】【所】【称】【污】【染】【物】【排】【放】【量】【,】【是】【指】【交】【税】【人】【排】【放】【废】【气】【中】【所】【含】【应】【税】【大】【气】【污】【染】【物】【、】【排】【放】【污】【水】【中】【所】【含】【应】【税】【水】【污】【染】【物】【的】【数】【量】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【二】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【七】【条】【所】【称】【污】【染】【当】【量】【数】【,】【是】【指】【交】【税】【人】【排】【放】【应】【税】【大】【气】【污】【染】【物】【、】【水】【污】【染】【物】【对】【环】【境】【形】【成】【污】【染】【程】【度】【的】【详】【细】【量】【化】【目】【标】【或】【许】【数】【值】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【三】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【七】【条】【所】【称】【固】【体】【废】【物】【的】【排】【放】【量】【,】【核】【算】【公】【式】【为】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【固】【体】【废】【物】【的】【排】【放】【量】【=】【当】【期】【固】【体】【废】【物】【的】【发】【生】【量】【-】【当】【期】【固】【体】【废】【物】【的】【综】【合】【使】【用】【量】【-】【当】【期】【固】【体】【废】【物】【的】【储】【存】【量】【-】【当】【期】【固】【体】【废】【物】【的】【处】【置】【量】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【前】【款】【所】【称】【固】【体】【废】【物】【的】【综】【合】【使】【用】【量】【,】【是】【指】【契】【合】【国】【务】【院】【开】【展】【变】【革】【、】【工】【业】【和】【信】【息】【化】【主】【管】【有】【些】【对】【于】【资】【本】【综】【合】【使】【用】【请】【求】【、】【免】【征】【环】【境】【保】【护】【税】【的】【固】【体】【废】【物】【综】【合】【使】【用】【量】【;】【固】【体】【废】【物】【的】【储】【存】【量】【、】【处】【置】【量】【,】【是】【指】【契】【合】【环】【境】【保】【护】【法】【律】【法】【规】【有】【关】【请】【求】【以】【及】【国】【家】【和】【当】【地】【污】【染】【操】【控】【规】【范】【的】【固】【体】【废】【物】【储】【存】【、】【处】【置】【量】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【四】【条】【 】【&】【n】【b】【s】【p】【;】【交】【税】【人】【有】【下】【列】【景】【象】【之】【一】【的】【,】【其】【应】【税】【固】【体】【废】【物】【的】【排】【放】【量】【依】【照】【当】【期】【固】【体】【废】【物】【的】【发】【生】【量】【核】【算】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【未】【依】【照】【规】【则】【的】【期】【限】【处】【理】【交】【税】【申】【报】【,】【经】【税】【务】【机】【关】【责】【令】【期】【限】【申】【报】【,】【逾】【期】【仍】【不】【申】【报】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【进】【行】【虚】【伪】【交】【税】【申】【报】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【三】【)】【不】【合】【法】【倾】【倒】【应】【税】【固】【体】【废】【物】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【前】【款】【所】【称】【固】【体】【废】【物】【发】【生】【量】【的】【核】【算】【办】【法】【,】【由】【国】【务】【院】【环】【境】【保】【护】【主】【管】【有】【些】【规】【则】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【五】【条】【 】【&】【n】【b】【s】【p】【;】【对】【依】【法】【树】【立】【的】【城】【乡】【污】【水】【会】【集】【处】【理】【、】【日】【子】【废】【物】【会】【集】【处】【理】【场】【合】【,】【其】【当】【月】【排】【放】【应】【税】【水】【污】【染】【、】【大】【气】【污】【染】【物】【超】【越】【排】【污】【答】【应】【证】【规】【则】【的】【排】【放】【限】【值】【的】【,】【依】【照】【超】【越】【限】【值】【的】【排】【放】【量】【核】【算】【征】【收】【环】【境】【保】【护】【税】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【对】【依】【照】【国】【家】【分】【步】【施】【行】【排】【污】【答】【应】【准】【则】【规】【则】【没】【有】【获】【得】【排】【污】【答】【应】【证】【的】【城】【乡】【污】【水】【会】【集】【处】【理】【、】【日】【子】【废】【物】【会】【集】【处】【理】【场】【合】【,】【其】【当】【月】【排】【放】【应】【税】【水】【污】【染】【物】【的】【浓】【度】【日】【均】【值】【或】【许】【应】【税】【大】【气】【污】【染】【物】【的】【浓】【度】【小】【时】【均】【值】【超】【越】【国】【家】【和】【当】【地】【规】【则】【的】【排】【放】【规】【范】【的】【,】【依】【照】【超】【越】【规】【范】【的】【排】【放】【量】【核】【算】【征】【收】【环】【境】【保】【护】【税】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【对】【未】【获】【得】【契】【合】【规】【范】【的】【污】【染】【物】【主】【动】【监】【测】【数】【据】【的】【城】【乡】【污】【水】【会】【集】【处】【理】【、】【日】【子】【废】【物】【会】【集】【处】【理】【场】【合】【,】【监】【测】【组】【织】【对】【其】【监】【测】【应】【税】【污】【染】【物】【的】【浓】【度】【值】【超】【越】【国】【家】【和】【当】【地】【规】【则】【的】【排】【放】【规】【范】【的】【,】【依】【照】【当】【月】【应】【税】【污】【染】【物】【的】【排】【放】【量】【核】【算】【征】【收】【环】【境】【保】【护】【税】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【六】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【九】【条】【所】【称】【排】【放】【口】【,】【是】【指】【交】【税】【人】【向】【环】【境】【排】【放】【大】【气】【污】【染】【物】【、】【水】【污】【染】【物】【的】【管】【道】【、】【水】【沟】【和】【场】【合】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【从】【两】【个】【以】【上】【排】【放】【口】【排】【放】【污】【染】【物】【的】【,】【对】【每】【一】【排】【放】【口】【排】【放】【的】【应】【税】【污】【染】【物】【别】【离】【核】【算】【征】【收】【环】【境】【保】【护】【税】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【对】【持】【有】【排】【污】【答】【应】【证】【的】【交】【税】【人】【,】【依】【照】【排】【污】【答】【应】【证】【的】【规】【则】【断】【定】【其】【废】【气】【、】【污】【水】【排】【放】【口】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【七】【条】【 】【&】【n】【b】【s】【p】【;】【交】【税】【人】【装】【置】【运】【用】【契】【合】【国】【家】【环】【境】【监】【测】【、】【计】【量】【认】【证】【规】【则】【和】【技】【术】【规】【范】【的】【监】【测】【设】【备】【,】【并】【依】【法】【进】【行】【污】【染】【物】【监】【测】【获】【取】【的】【数】【据】【,】【视】【同】【环】【境】【保】【护】【税】【法】【第】【十】【条】【第】【二】【项】【所】【称】【监】【测】【组】【织】【出】【具】【的】【监】【测】【数】【据】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【八】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【十】【条】【第】【三】【项】【所】【称】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【,】【由】【国】【务】【院】【环】【境】【保】【护】【主】【管】【有】【些】【拟】【定】【并】【向】【社】【会】【发】【布】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【十】【九】【条】【 】【&】【n】【b】【s】【p】【;】【交】【税】【人】【有】【下】【列】【景】【象】【之】【一】【的】【,】【其】【当】【期】【应】【税】【污】【染】【物】【的】【排】【放】【量】【依】【照】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【以】【污】【染】【物】【发】【生】【量】【核】【算】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【未】【依】【照】【国】【家】【规】【则】【装】【置】【污】【染】【物】【主】【动】【监】【测】【设】【备】【并】【联】【网】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【污】【染】【物】【主】【动】【监】【测】【数】【据】【不】【契】【合】【国】【家】【有】【关】【规】【则】【和】【监】【测】【规】【范】【,】【或】【许】【私】【行】【移】【动】【、】【改】【动】【、】【损】【毁】【污】【染】【物】【主】【动】【监】【测】【设】【备】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【三】【)】【托】【付】【的】【监】【测】【组】【织】【出】【具】【的】【监】【测】【数】【据】【不】【契】【合】【国】【家】【有】【关】【规】【则】【和】【监】【测】【规】【范】【,】【或】【许】【篡】【改】【、】【假】【造】【监】【测】【数】【据】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【四】【)】【经】【过】【暗】【管】【、】【渗】【井】【、】【渗】【坑】【、】【灌】【注】【或】【许】【稀】【释】【排】【放】【、】【不】【正】【常】【运】【转】【污】【染】【物】【防】【治】【设】【备】【等】【躲】【避】【监】【管】【办】【法】【,】【违】【法】【排】【放】【应】【税】【污】【染】【物】【的】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【十】【条】【第】【四】【项】【所】【称】【抽】【样】【测】【算】【的】【办】【法】【,】【由】【各】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【环】【境】【保】【护】【主】【管】【有】【些】【依】【据】【本】【地】【区】【污】【染】【物】【排】【放】【实】【际】【状】【况】【断】【定】【,】【并】【向】【社】【会】【发】【布】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【一】【条】【 】【&】【n】【b】【s】【p】【;】【对】【环】【境】【保】【护】【税】【法】【所】【附】【《】【禽】【畜】【饲】【养】【业】【、】【小】【型】【公】【司】【和】【第】【三】【产】【业】【水】【污】【染】【物】【当】【量】【值】【》】【中】【未】【列】【明】【的】【畜】【禽】【品】【种】【,】【其】【应】【税】【污】【染】【物】【排】【放】【量】【的】【核】【算】【办】【法】【由】【各】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【环】【境】【保】【护】【主】【管】【有】【些】【断】【定】【,】【并】【向】【社】【会】【发】【布】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【<】【s】【t】【r】【o】【n】【g】【>】【第】【三】【章】【 】【&】【n】【b】【s】【p】【;】【税】【收】【减】【免】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【二】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【十】【二】【条】【第】【一】【项】【所】【称】【规】【划】【化】【饲】【养】【,】【是】【指】【具】【有】【必】【定】【规】【划】【并】【直】【接】【向】【环】【境】【排】【放】【应】【税】【污】【染】【物】【的】【畜】【禽】【饲】【养】【活】【动】【。】【规】【划】【化】【畜】【禽】【饲】【养】【场】【的】【详】【细】【规】【范】【由】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【断】【定】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【规】【划】【化】【畜】【禽】【饲】【养】【场】【发】【生】【的】【畜】【禽】【饲】【养】【废】【弃】【物】【在】【契】【合】【国】【家】【和】【当】【地】【环】【境】【保】【护】【规】【范】【的】【设】【备】【、】【场】【合】【储】【存】【,】【并】【采】【纳】【粪】【肥】【还】【田】【、】【制】【取】【沼】【气】【、】【制】【作】【有】【机】【肥】【等】【办】【法】【进】【行】【综】【合】【使】【用】【和】【无】【害】【化】【处】【理】【的】【,】【归】【于】【环】【境】【保】【护】【税】【法】【第】【十】【二】【条】【第】【四】【项】【规】【则】【的】【免】【征】【环】【境】【保】【护】【税】【的】【景】【象】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【三】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【十】【三】【条】【所】【称】【应】【税】【大】【气】【污】【染】【物】【或】【许】【水】【污】【染】【物】【的】【浓】【度】【值】【,】【是】【指】【当】【月】【主】【动】【监】【测】【的】【应】【税】【大】【气】【污】【染】【物】【小】【时】【均】【值】【再】【均】【匀】【所】【得】【数】【值】【或】【许】【应】【税】【水】【污】【染】【物】【日】【均】【值】【再】【均】【匀】【所】【得】【数】【值】【,】【以】【及】【当】【月】【监】【测】【组】【织】【每】【次】【监】【测】【的】【应】【税】【大】【气】【污】【染】【物】【、】【水】【污】【染】【物】【浓】【度】【值】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【依】【照】【环】【境】【保】【护】【税】【法】【第】【十】【三】【条】【的】【规】【则】【减】【征】【环】【境】【保】【护】【税】【,】【交】【税】【人】【当】【月】【排】【放】【应】【税】【大】【气】【污】【染】【物】【的】【浓】【度】【小】【时】【均】【值】【或】【许】【应】【税】【水】【污】【染】【物】【的】【浓】【度】【日】【均】【值】【,】【不】【得】【超】【越】【国】【家】【和】【当】【地】【规】【则】【的】【排】【放】【规】【范】【;】【持】【有】【排】【污】【答】【应】【证】【的】【交】【税】【人】【,】【其】【当】【月】【排】【放】【的】【应】【税】【大】【气】【污】【染】【物】【、】【水】【污】【染】【物】【还】【不】【得】【超】【越】【排】【污】【答】【应】【证】【规】【则】【的】【排】【放】【限】【值】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【四】【条】【 】【&】【n】【b】【s】【p】【;】【依】【照】【环】【境】【保】【护】【税】【法】【第】【十】【三】【条】【的】【规】【则】【减】【征】【环】【境】【保】【护】【税】【,】【应】【当】【依】【照】【每】【一】【排】【放】【口】【的】【不】【一】【样】【应】【税】【污】【染】【物】【别】【离】【核】【算】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【<】【s】【t】【r】【o】【n】【g】【>】【第】【四】【章】【 】【&】【n】【b】【s】【p】【;】【征】【收】【处】【理】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【五】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【由】【当】【地】【税】【务】【机】【关】【征】【收】【。】【当】【地】【税】【务】【机】【关】【实】【行】【受】【理】【交】【税】【申】【报】【、】【比】【对】【涉】【税】【信】【息】【、】【组】【织】【税】【款】【入】【库】【等】【责】【任】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【六】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【主】【管】【有】【些】【依】【法】【拟】【定】【和】【完】【善】【污】【染】【物】【监】【测】【规】【范】【,】【加】【强】【应】【税】【污】【染】【物】【排】【放】【的】【监】【测】【处】【理】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【七】【条】【 】【&】【n】【b】【s】【p】【;】【县】【级】【以】【上】【当】【地】【人】【民】【政】【府】【应】【当】【加】【强】【对】【环】【境】【保】【护】【税】【征】【收】【处】【理】【作】【业】【的】【领】【导】【,】【树】【立】【税】【务】【机】【关】【与】【环】【境】【保】【护】【主】【管】【有】【些】【协】【作】【合】【作】【作】【业】【机】【制】【,】【和】【谐】【环】【境】【保】【护】【税】【涉】【税】【信】【息】【同】【享】【渠】【道】【运】【转】【保】【护】【等】【事】【项】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【八】【条】【 】【&】【n】【b】【s】【p】【;】【国】【务】【院】【税】【务】【、】【环】【境】【保】【护】【主】【管】【有】【些】【树】【立】【全】【国】【一】【致】【的】【环】【境】【保】【护】【税】【涉】【税】【信】【息】【同】【享】【渠】【道】【,】【拟】【定】【涉】【税】【信】【息】【同】【享】【渠】【道】【技】【术】【规】【范】【,】【清】【晰】【数】【据】【收】【集】【、】【存】【储】【、】【传】【输】【、】【查】【询】【和】【运】【用】【规】【范】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【当】【地】【税】【务】【机】【关】【、】【环】【境】【保】【护】【主】【管】【有】【些】【应】【当】【恪】【守】【涉】【税】【信】【息】【同】【享】【渠】【道】【技】【术】【规】【范】【和】【规】【范】【,】【完】【成】【涉】【税】【信】【息】【互】【联】【互】【通】【,】【满】【意】【环】【境】【保】【护】【税】【征】【收】【处】【理】【请】【求】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【二】【十】【九】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【主】【管】【有】【些】【应】【当】【经】【过】【涉】【税】【信】【息】【同】【享】【渠】【道】【,】【向】【税】【务】【机】【关】【传】【递】【在】【环】【境】【保】【护】【监】【督】【处】【理】【中】【获】【取】【的】【下】【列】【信】【息】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【排】【污】【单】【位】【名】【称】【和】【一】【致】【社】【会】【信】【誉】【代】【码】【、】【污】【染】【物】【排】【放】【口】【、】【排】【放】【污】【染】【物】【品】【种】【等】【基】【本】【信】【息】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【交】【税】【人】【排】【放】【污】【染】【物】【的】【品】【种】【、】【数】【量】【,】【大】【气】【污】【染】【物】【和】【水】【污】【染】【物】【的】【浓】【度】【值】【等】【监】【测】【成】【果】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【三】【)】【对】【交】【税】【人】【的】【交】【税】【申】【报】【数】【据】【材】【料】【反】【常】【或】【许】【交】【税】【人】【未】【依】【照】【规】【则】【期】【限】【处】【理】【交】【税】【申】【报】【的】【复】【核】【定】【见】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【四】【)】【交】【税】【人】【环】【境】【违】【法】【排】【放】【做】【法】【处】【理】【处】【分】【信】【息】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【五】【)】【环】【境】【保】【护】【主】【管】【有】【些】【与】【税】【务】【机】【关】【商】【定】【传】【递】【的】【别】【的】【涉】【税】【信】【息】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【条】【 】【&】【n】【b】【s】【p】【;】【税】【务】【机】【关】【应】【当】【经】【过】【涉】【税】【信】【息】【同】【享】【渠】【道】【,】【向】【环】【境】【保】【护】【主】【管】【有】【些】【传】【递】【在】【环】【境】【保】【护】【税】【征】【收】【处】【理】【中】【获】【取】【的】【下】【列】【信】【息】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【交】【税】【人】【申】【报】【的】【单】【位】【基】【本】【信】【息】【,】【排】【放】【应】【税】【污】【染】【物】【的】【品】【种】【和】【数】【量】【、】【排】【放】【办】【法】【及】【去】【向】【,】【排】【放】【应】【税】【大】【气】【污】【染】【物】【、】【水】【污】【染】【物】【的】【浓】【度】【值】【,】【适】【用】【的】【排】【污】【系】【数】【或】【许】【物】【料】【衡】【算】【办】【法】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【交】【税】【人】【申】【报】【的】【固】【体】【废】【物】【发】【生】【量】【、】【综】【合】【使】【用】【量】【、】【储】【存】【量】【、】【处】【置】【量】【以】【及】【有】【关】【证】【实】【材】【料】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【三】【)】【交】【税】【人】【申】【报】【的】【应】【交】【税】【额】【、】【减】【免】【税】【额】【、】【入】【库】【税】【款】【、】【欠】【缴】【税】【款】【等】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【四】【)】【交】【税】【人】【的】【交】【税】【申】【报】【数】【据】【材】【料】【反】【常】【或】【许】【交】【税】【人】【未】【依】【照】【规】【则】【期】【限】【处】【理】【交】【税】【申】【报】【等】【危】【险】【疑】【点】【信】【息】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【五】【)】【交】【税】【人】【涉】【税】【违】【法】【做】【法】【处】【理】【信】【息】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【六】【)】【税】【务】【机】【关】【与】【环】【境】【保】【护】【主】【管】【有】【些】【商】【定】【传】【递】【的】【别】【的】【涉】【税】【信】【息】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【一】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【十】【七】【条】【所】【称】【应】【税】【污】【染】【物】【排】【放】【地】【,】【是】【指】【应】【税】【大】【气】【污】【染】【物】【和】【水】【污】【染】【物】【排】【放】【口】【所】【在】【地】【、】【固】【体】【废】【物】【发】【生】【地】【、】【工】【业】【噪】【声】【发】【生】【地】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【交】【税】【人】【的】【应】【税】【大】【气】【污】【染】【物】【和】【水】【污】【染】【物】【排】【放】【口】【与】【出】【产】【经】【营】【地】【坐】【落】【不】【一】【样】【省】【级】【行】【政】【区】【的】【,】【由】【出】【产】【经】【营】【地】【税】【务】【机】【关】【统】【辖】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【税】【务】【机】【关】【对】【交】【税】【人】【跨】【区】【域】【排】【放】【污】【染】【物】【的】【税】【收】【统】【辖】【有】【争】【议】【的】【,】【由】【争】【议】【各】【方】【依】【照】【有】【利】【于】【征】【收】【处】【理】【的】【准】【则】【逐】【级】【洽】【谈】【处】【理】【;】【不】【能】【洽】【谈】【一】【致】【的】【,】【报】【请】【一】【起】【的】【上】【级】【税】【务】【机】【关】【决】【议】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【二】【条】【 】【&】【n】【b】【s】【p】【;】【主】【管】【税】【务】【机】【关】【应】【当】【依】【据】【环】【境】【保】【护】【主】【管】【有】【些】【传】【递】【的】【排】【污】【单】【位】【信】【息】【进】【行】【交】【税】【人】【辨】【认】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【环】【境】【保】【护】【主】【管】【有】【些】【传】【递】【的】【信】【息】【中】【无】【对】【应】【交】【税】【人】【信】【息】【的】【,】【主】【管】【税】【务】【机】【关】【应】【当】【在】【交】【税】【人】【初】【次】【处】【理】【环】【境】【保】【护】【税】【的】【交】【税】【申】【报】【时】【进】【行】【交】【税】【人】【辨】【认】【,】【一】【起】【将】【有】【关】【信】【息】【传】【递】【给】【环】【境】【保】【护】【主】【管】【有】【些】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【三】【条】【 】【&】【n】【b】【s】【p】【;】【各】【级】【税】【务】【机】【关】【、】【环】【境】【保】【护】【主】【管】【有】【些】【应】【当】【加】【强】【对】【交】【税】【人】【的】【教】【导】【训】【练】【,】【做】【好】【交】【税】【咨】【询】【效】【劳】【作】【业】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【四】【条】【 】【&】【n】【b】【s】【p】【;】【依】【照】【环】【境】【保】【护】【法】【第】【十】【条】【第】【三】【项】【的】【规】【则】【核】【算】【应】【税】【污】【染】【物】【排】【放】【量】【的】【,】【交】【税】【人】【应】【当】【在】【初】【次】【申】【报】【交】【税】【时】【,】【依】【照】【下】【列】【请】【求】【填】【写】【其】【适】【用】【的】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【持】【有】【排】【污】【答】【应】【证】【的】【交】【税】【人】【,】【依】【照】【适】【用】【的】【有】【关】【排】【污】【答】【应】【技】【术】【规】【范】【填】【写】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【未】【持】【有】【排】【污】【答】【应】【证】【的】【交】【税】【人】【,】【依】【照】【国】【务】【院】【环】【境】【保】【护】【主】【管】【有】【些】【拟】【定】【的】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【填】【写】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【交】【税】【人】【改】【变】【适】【用】【的】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【的】【,】【应】【当】【在】【申】【报】【交】【税】【时】【向】【税】【务】【机】【关】【提】【交】【改】【变】【阐】【明】【和】【有】【关】【材】【料】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【五】【条】【 】【&】【n】【b】【s】【p】【;】【交】【税】【人】【申】【报】【固】【体】【废】【物】【发】【生】【量】【、】【综】【合】【使】【用】【量】【、】【储】【存】【量】【和】【处】【置】【量】【时】【,】【应】【当】【供】【给】【相】【应】【的】【环】【境】【影】【响】【评】【价】【文】【件】【、】【搬】【运】【联】【单】【、】【使】【用】【处】【置】【托】【付】【合】【同】【、】【受】【托】【付】【方】【天】【资】【证】【实】【、】【处】【理】【台】【账】【以】【及】【主】【管】【税】【务】【机】【关】【请】【求】【供】【给】【的】【别】【的】【材】【料】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【六】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【主】【管】【有】【些】【发】【现】【交】【税】【人】【申】【报】【的】【应】【税】【污】【染】【物】【排】【放】【信】【息】【以】【及】【适】【用】【的】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【不】【契】【合】【有】【关】【规】【范】【的】【,】【应】【当】【告】【诉】【税】【务】【机】【关】【处】【理】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【七】【条】【 】【&】【n】【b】【s】【p】【;】【违】【法】【排】【放】【应】【税】【污】【染】【物】【且】【未】【缴】【或】【许】【少】【缴】【环】【境】【保】【护】【税】【的】【交】【税】【人】【,】【应】【当】【自】【环】【境】【保】【护】【主】【管】【有】【些】【法】【律】【文】【书】【收】【效】【之】【日】【起】【十】【五】【日】【内】【,】【向】【主】【管】【税】【务】【机】【关】【申】【报】【交】【税】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【八】【条】【 】【&】【n】【b】【s】【p】【;】【交】【税】【人】【申】【报】【的】【污】【染】【物】【监】【测】【数】【据】【与】【环】【境】【保】【护】【主】【管】【有】【些】【传】【递】【的】【有】【关】【数】【据】【不】【一】【致】【的】【,】【税】【务】【机】【关】【应】【当】【依】【照】【下】【列】【办】【法】【处】【理】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【交】【税】【人】【依】【照】【主】【动】【监】【测】【数】【据】【核】【算】【应】【税】【污】【染】【物】【排】【放】【量】【的】【,】【以】【环】【境】【保】【护】【主】【管】【有】【些】【传】【递】【的】【数】【据】【为】【准】【核】【算】【断】【定】【交】【税】【人】【的】【应】【交】【税】【额】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【交】【税】【人】【依】【照】【监】【测】【组】【织】【出】【具】【的】【监】【测】【数】【据】【核】【算】【应】【税】【污】【染】【物】【排】【放】【量】【的】【,】【以】【交】【税】【人】【申】【报】【数】【据】【与】【环】【境】【保】【护】【主】【管】【有】【些】【传】【递】【数】【据】【孰】【高】【准】【则】【核】【算】【断】【定】【交】【税】【人】【的】【应】【交】【税】【额】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【三】【十】【九】【条】【 】【&】【n】【b】【s】【p】【;】【环】【境】【保】【护】【税】【法】【第】【二】【十】【条】【第】【二】【款】【所】【称】【交】【税】【申】【报】【数】【据】【材】【料】【反】【常】【,】【是】【指】【下】【列】【景】【象】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【交】【税】【人】【当】【期】【申】【报】【的】【应】【税】【污】【染】【物】【排】【放】【量】【与】【上】【年】【同】【期】【比】【较】【显】【着】【偏】【低】【,】【且】【不】【能】【阐】【明】【正】【当】【理】【由】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【交】【税】【人】【单】【位】【商】【品】【污】【染】【物】【排】【放】【量】【与】【同】【类】【型】【公】【司】【比】【较】【显】【着】【偏】【低】【,】【且】【不】【能】【阐】【明】【正】【当】【理】【由】【的】【;】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【三】【)】【交】【税】【申】【报】【数】【据】【材】【料】【显】【着】【反】【常】【的】【别】【的】【景】【象】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【四】【十】【条】【 】【&】【n】【b】【s】【p】【;】【税】【务】【机】【关】【依】【法】【施】【行】【环】【境】【保】【护】【税】【的】【税】【务】【查】【看】【,】【环】【境】【保】【护】【主】【管】【有】【些】【予】【以】【合】【作】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【四】【十】【一】【条】【 】【&】【n】【b】【s】【p】【;】【交】【税】【人】【应】【当】【依】【照】【税】【务】【征】【收】【处】【理】【有】【关】【规】【则】【妥】【善】【保】【留】【应】【税】【污】【染】【物】【的】【监】【测】【材】【料】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【五】【章】【 】【&】【n】【b】【s】【p】【;】【附】【 】【&】【n】【b】【s】【p】【;】【则】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【第】【四】【十】【二】【条】【 】【&】【n】【b】【s】【p】【;】【本】【法】【令】【自】【 】【&】【n】【b】【s】【p】【;】【年】【 】【&】【n】【b】【s】【p】【;】【月】【 】【&】【n】【b】【s】【p】【;】【日】【起】【施】【行】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【对】【于】【《】【中】【华】【人】【民】【共】【和】【国】【环】【境】【保】【护】【税】【法】【施】【行】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【法】【令】【(】【寻】【求】【定】【见】【稿】【)】【》】【的】【阐】【明】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【2】【0】【1】【6】【年】【1】【2】【月】【2】【5】【日】【十】【二】【届】【全】【国】【人】【大】【常】【委】【会】【第】【二】【十】【五】【次】【会】【议】【经】【过】【了】【《】【中】【华】【人】【民】【共】【和】【国】【环】【境】【保】【护】【税】【法】【》】【(】【以】【下】【简】【称】【税】【法】【)】【,】【自】【2】【0】【1】【8】【年】【1】【月】【1】【日】【起】【施】【行】【。】【为】【保】【证】【税】【法】【顺】【畅】【施】【行】【,】【财】【务】【部】【、】【税】【务】【总】【局】【、】【环】【境】【保】【护】【部】【起】【草】【了】【《】【中】【华】【人】【民】【共】【和】【国】【环】【境】【保】【护】【税】【法】【施】【行】【法】【令】【》】【(】【寻】【求】【定】【见】【稿】【,】【以】【下】【简】【称】【法】【令】【)】【。】【现】【将】【有】【关】【状】【况】【阐】【明】【如】【下】【:】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【<】【s】【t】【r】【o】【n】【g】【>】【 】【一】【、】【法】【令】【起】【草】【进】【程】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【税】【法】【经】【全】【国】【人】【大】【常】【委】【会】【经】【往】【后】【,】【财】【务】【部】【、】【税】【务】【总】【局】【、】【环】【境】【保】【护】【部】【即】【成】【立】【了】【法】【令】【起】【草】【作】【业】【小】【组】【,】【会】【集】【力】【量】【做】【好】【法】【令】【起】【草】【作】【业】【。】【2】【0】【1】【7】【年】【1】【-】【3】【月】【,】【与】【当】【地】【财】【务】【、】【税】【务】【和】【环】【保】【有】【些】【屡】【次】【进】【行】【座】【谈】【,】【研】【究】【评】【论】【法】【令】【结】【构】【、】【详】【细】【方】【针】【及】【重】【点】【难】【点】【疑】【问】【,】【并】【赴】【北】【京】【等】【地】【进】【行】【了】【实】【地】【调】【研】【。】【在】【此】【基】【础】【上】【,】【起】【草】【了】【法】【令】【初】【稿】【。】【2】【0】【1】【7】【年】【4】【月】【,】【再】【次】【组】【织】【江】【苏】【、】【浙】【江】【、】【上】【海】【、】【湖】【北】【等】【省】【市】【财】【税】【有】【些】【评】【论】【修】【正】【法】【令】【初】【稿】【,】【并】【听】【取】【环】【境】【科】【研】【组】【织】【和】【专】【家】【的】【定】【见】【。】【在】【充】【沛】【证】【明】【并】【吸】【收】【各】【方】【面】【定】【见】【基】【础】【上】【,】【形】【成】【了】【法】【令】【寻】【求】【定】【见】【稿】【。】【2】【0】【1】【7】【年】【5】【月】【,】【财】【务】【部】【、】【税】【务】【总】【局】【、】【环】【境】【保】【护】【部】【就】【法】【令】【寻】【求】【定】【见】【稿】【,】【别】【离】【寻】【求】【了】【国】【务】【院】【有】【关】【有】【些】【和】【省】【级】【财】【务】【、】【税】【务】【和】【环】【保】【有】【些】【定】【见】【,】【依】【据】【反】【应】【定】【见】【,】【对】【法】【令】【作】【了】【进】【一】【步】【修】【正】【完】【善】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【<】【s】【t】【r】【o】【n】【g】【>】【二】【、】【法】【令】【的】【主】【要】【内】【容】【<】【/】【s】【t】【r】【o】【n】【g】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【一】【)】【对】【于】【交】【税】【人】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【法】【令】【在】【税】【法】【规】【则】【的】【基】【础】【上】【对】【环】【境】【保】【护】【税】【的】【交】【税】【人】【予】【以】【细】【化】【,】【清】【晰】【交】【纳】【环】【境】【保】【护】【税】【的】【别】【的】【出】【产】【经】【营】【者】【是】【指】【个】【体】【工】【商】【户】【和】【别】【的】【组】【织】【。】【(】【第】【二】【条】【)】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【二】【)】【对】【于】【交】【税】【目】【标】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【税】【法】【规】【则】【,】【环】【境】【保】【护】【税】【的】【交】【税】【目】【标】【为】【大】【气】【污】【染】【物】【、】【水】【污】【染】【物】【、】【固】【体】【废】【物】【和】【噪】【声】【等】【四】【类】【。】【法】【令】【对】【此】【作】【了】【解】【说】【和】【细】【化】【规】【则】【:】【大】【气】【污】【染】【物】【是】【指】【向】【环】【境】【排】【放】【影】【响】【大】【气】【环】【境】【质】【量】【的】【物】【质】【;】【水】【污】【染】【物】【是】【指】【向】【环】【境】【排】【放】【影】【响】【水】【环】【境】【质】【量】【的】【物】【质】【;】【固】【体】【废】【物】【是】【指】【在】【工】【业】【出】【产】【活】【动】【中】【发】【生】【的】【固】【体】【废】【物】【和】【医】【疗】【、】【防】【止】【和】【保】【健】【等】【活】【动】【中】【发】【生】【的】【医】【疗】【废】【物】【,】【以】【及】【省】【、】【自】【治】【区】【、】【直】【辖】【市】【人】【民】【政】【府】【断】【定】【的】【别】【的】【固】【体】【废】【物】【;】【噪】【声】【是】【指】【在】【工】【业】【出】【产】【活】【动】【中】【发】【生】【的】【搅】【扰】【周】【围】【日】【子】【环】【境】【的】【声】【响】【。】【上】【述】【应】【税】【污】【染】【物】【的】【详】【细】【规】【划】【依】【照】【税】【法】【所】【附】【《】【环】【境】【保】【护】【税】【税】【目】【税】【额】【表】【》】【、】【《】【应】【税】【污】【染】【物】【和】【当】【量】【值】【表】【》】【断】【定】【。】【(】【第】【三】【条】【至】【第】【六】【条】【)】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【三】【)】【对】【于】【计】【税】【依】【据】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【税】【法】【规】【则】【了】【应】【税】【污】【染】【物】【排】【放】【量】【的】【四】【种】【核】【算】【办】【法】【,】【法】【令】【对】【于】【有】【关】【详】【细】【景】【象】【又】【作】【了】【细】【化】【规】【则】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【1】【.】【依】【据】【固】【体】【废】【物】【排】【放】【特】【色】【,】【为】【便】【于】【核】【算】【和】【核】【对】【,】【清】【晰】【应】【税】【固】【体】【废】【物】【的】【排】【放】【量】【,】【依】【照】【当】【期】【固】【体】【废】【物】【的】【发】【生】【量】【减】【去】【契】【合】【国】【家】【和】【当】【地】【环】【境】【保】【护】【规】【范】【的】【综】【合】【使】【用】【量】【、】【储】【存】【量】【和】【处】【置】【量】【核】【算】【(】【第】【十】【三】【条】【)】【。】【对】【交】【税】【人】【逾】【期】【不】【处】【理】【交】【税】【申】【报】【、】【进】【行】【虚】【伪】【交】【税】【申】【报】【以】【及】【不】【合】【法】【倾】【倒】【应】【税】【固】【体】【废】【物】【的】【,】【为】【表】【现】【赏】【罚】【效】【果】【,】【清】【晰】【其】【应】【税】【固】【体】【废】【物】【的】【排】【放】【量】【依】【照】【当】【期】【固】【体】【废】【物】【的】【发】【生】【量】【核】【算】【(】【第】【十】【四】【条】【)】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【2】【.】【鉴】【于】【税】【法】【规】【则】【对】【超】【支】【排】【放】【应】【税】【污】【染】【物】【的】【城】【乡】【污】【水】【会】【集】【处】【理】【、】【日】【子】【废】【物】【会】【集】【处】【理】【场】【合】【征】【收】【环】【境】【保】【护】【税】【,】【为】【此】【,】【法】【令】【清】【晰】【城】【乡】【污】【水】【会】【集】【处】【理】【、】【日】【子】【废】【物】【会】【集】【处】【理】【场】【合】【的】【应】【税】【污】【染】【物】【排】【放】【量】【,】【依】【照】【其】【当】【月】【超】【越】【排】【污】【答】【应】【限】【值】【或】【许】【国】【家】【和】【当】【地】【规】【则】【排】【放】【规】【范】【的】【污】【染】【物】【排】【放】【量】【核】【算】【。】【(】【第】【十】【五】【条】【)】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【3】【.】【鉴】【于】【税】【法】【只】【规】【则】【了】【牛】【、】【猪】【、】【鸡】【、】【鸭】【等】【有】【些】【禽】【畜】【饲】【养】【场】【污】【染】【当】【量】【数】【的】【核】【算】【办】【法】【,】【对】【税】【法】【未】【规】【则】【的】【别】【的】【畜】【禽】【品】【种】【,】【法】【令】【清】【晰】【其】【应】【税】【污】【染】【物】【排】【放】【量】【的】【核】【算】【办】【法】【由】【省】【级】【环】【境】【保】【护】【主】【管】【有】【些】【断】【定】【。】【(】【第】【二】【十】【一】【条】【)】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【4】【.】【法】【令】【对】【依】【照】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【核】【算】【污】【染】【物】【排】【放】【量】【的】【详】【细】【景】【象】【作】【了】【规】【则】【。】【一】【起】【,】【为】【表】【现】【赏】【罚】【效】【果】【,】【对】【交】【税】【人】【违】【背】【污】【染】【物】【监】【测】【处】【理】【规】【则】【以】【及】【违】【法】【排】【放】【污】【染】【物】【的】【,】【清】【晰】【其】【应】【税】【污】【染】【物】【排】【放】【量】【依】【照】【排】【污】【系】【数】【、】【物】【料】【衡】【算】【办】【法】【以】【污】【染】【物】【发】【生】【量】【核】【算】【。】【(】【第】【十】【八】【条】【、】【第】【十】【九】【条】【)】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【(】【四】【)】【对】【于】【税】【收】【减】【免】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【法】【令】【对】【税】【法】【规】【则】【的】【免】【税】【和】【减】【税】【景】【象】【作】【了】【详】【细】【清】【晰】【。】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【1】【.】【对】【规】【划】【化】【饲】【养】【的】【规】【划】【作】【了】【界】【定】【,】【归】【于】【规】【划】【化】【饲】【养】【的】【不】【予】【免】【税】【。】【但】【为】【鼓】【舞】【畜】【禽】【饲】【养】【场】【对】【废】【弃】【物】【进】【行】【综】【合】【使】【用】【和】【无】【害】【化】【处】【理】【,】【推】【进】【循】【环】【经】【济】【开】【展】【,】【法】【令】【清】【晰】【,】【规】【划】【化】【饲】【养】【场】【发】【生】【的】【饲】【养】【废】【弃】【物】【在】【契】【合】【国】【家】【和】【当】【地】【环】【境】【保】【护】【规】【范】【的】【设】【备】【、】【场】【合】【储】【存】【,】【并】【采】【纳】【粪】【肥】【还】【田】【、】【制】【取】【沼】【气】【、】【制】【作】【有】【机】【肥】【等】【办】【法】【进】【行】【综】【合】【使】【用】【和】【无】【害】【化】【处】【理】【的】【,】【予】【以】【免】【税】【。】【(】【第】【二】【十】【二】【条】【)】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【<】【b】【r】【 】【s】【t】【y】【l】【e】【=】【"】【b】【o】【x】【-】【s】【i】【z】【i】【n】【g】【:】【 】【b】【o】【r】【d】【e】【r】【-】【b】【o】【x】【;】【"】【/】【>】【 】【 】【2】【.】【鉴】【于】【税】【法】【清】【晰】【对】【城】【乡】【污】【水】【会】【集】【处】【理】【场】【合】【向】【环】【境】【合】【格】【排】【放】【的】【应】【税】【污】【染】【物】【免】【税】【,】【对】【工】【业】【污】【水】【会】【集】【处】【理】【等】【场】【合】【不】【予】【免】【税】【,】【为】【保】【证】【有】【关】【方】【针】【得】【到】【精】【确】【、】【有】【用】【履】【行】【,】【法】【令】【对】【城】【乡】【污】【水】【会】【集】【处】【理】【场】【合】【的】【规】【划】【作】【了】【界】【定】【,】【清】【晰】【城】【乡】【污】【水】【会】【集】【处】【理】【场】【合】【是】【指】【面】【向】【社】【会】【大】【众】【供】【给】【公】【共】【日】【子】【污】【水】【(】【污】【泥】【)】【会】【集】【处】【理】【效】【劳】【,】【并】【由】【政】【府】【付】【出】【运】【营】【效】【劳】【费】【或】【组】【织】【运】【营】【资】【金】【的】【污】【水】【(】【污】【泥】【)】【会】【集】【处】【理】【厂】【站】【或】【许】【设】【备】【。】【一】【起】【清】【晰】【,】【为】【工】【业】【园】【区】【、】【开】【发】【区】【、】【工】【业】【聚】【集】【地】【以】【及】【别】【的】【特】【定】【区】【域】【内】【的】【公】【司】【事】【业】【单】【位】【和】【别】【的】【出】【产】【经】【营】【者】【供】【给】【污】【水】【处】【理】【效】【劳】【的】【设】【备】【或】【许】【场】【合】【,】【以】【及】【公】【司】【事】【业】【单】【位】【和】【别】【的】【出】【产】【经】【营】【者】【自】【建】【自】【用】【的】【污】【水】【处】【理】【设】【备】【或】【许】【场】【合】【,】【不】【归】【于】【城】【乡】【污】【水】【会】【集】【处】【理】【场】【合】【的】【规】【划】【。】【(】【第】【九】【条】【)】【<】【/】【p】【>】【<】【P】【>】【 】【 】【5】【.】【日】【晷】【游】【戏】【。】【在】【沙】【滩】【上】【用】【贝】【壳】【或】【许】【鹅】【卵】【石】【围】【成】【一】【个】【圆】【圈】【作】【为】【时】【刻】【,】【中】【心】【插】【一】【根】【树】【枝】【。】【跟】【着】【时】【刻】【改】【变】【,】【影】【子】【的】【移】【动】【,】【宝】【宝】【跟】【着】【父】【母】【学】【习】【怎】【么】【知】【道】【时】【刻】【,】【这】【但】【是】【大】【自】【然】【的】【天】【然】【挂】【钟】【哦】【。】【<】【/】【P】【>】

销售伪劣口罩被抓

华人策略网址到底是什么情况?

【<】【t】【r】【>】【<】【/】【p】【>】

20200219,【&】【n】【b】【s】【p】【;】【 】【&】【n】【b】【s】【p】【;】【 】【&】【n】【b】【s】【p】【;】【 】【&】【n】【b】【s】【p】【;】【<】【P】【>】【&】【n】【b】【s】【p】【;】【&】【n】【b】【s】【p】【;】【&】【n】【b】【s】【p】【;】【&】【n】【b】【s】【p】【;】【答】【案】【也】【是】【否】【定】【的】【。】【<】【/】【P】【>】【<】【/】【u】【l】【>】

爱的迫降破纪录

【记】【者】【看】【了】【一】【下】【时】【刻】【,】【从】【配】【肥】【机】【启】【动】【到】【配】【好】【肥】【,】【一】【共】【5】【分】【钟】【左】【右】【。】【<】【P】【 】【s】【t】【y】【l】【e】【=】【"】【T】【E】【X】【T】【-】【A】【L】【I】【G】【N】【:】【 】【c】【e】【n】【t】【e】【r】【"】【>】【<】【I】【M】【G】【 】【a】【l】【t】【=】【"】【"】【 】【s】【r】【c】【=】【"】【/】【u】【p】【l】【o】【a】【d】【s】【/】【a】【l】【l】【i】【m】【g】【/】【1】【7】【0】【6】【2】【3】【/】【2】【0】【1】【7】【0】【6】【2】【3】【0】【5】【3】【1】【0】【3】【n】【z】【2】【i】【h】【p】【z】【a】【2】【s】【m】【3】【2】【1】【6】【.】【j】【p】【g】【"】【 】【w】【i】【d】【t】【h】【=】【4】【5】【0】【 】【h】【e】【i】【g】【h】【t】【=】【2】【9】【2】【>】【<】【/】【P】【>】

【<】【/】【t】【r】【>】【<】【l】【i】【>】【第】【七】【届】【我】【国】【世】【界】【新】【能】【源】【轿】【车】【论】【坛】【在】【沪】【隆】【重】【举】【行】【<】【/】【l】【i】【>】【<】【p】【>】【一】【边】【是】【房】【企】【对】【资】【金】【的】【极】【度】【巴】【望】【,】【一】【边】【是】【监】【管】【的】【不】【断】【趋】【严】【,】【房】【地】【产】【信】【任】【在】【摇】【晃】【中】【回】【暖】【,】【展】【示】【较】【强】【“】【吸】【金】【”】【才】【能】【。】【据】【用】【益】【金】【融】【信】【任】【研】【讨】【院】【6】【月】【1】【9】【日】【发】【布】【的】【陈】【述】【显】【现】【,】【上】【星】【期】【(】【6】【月】【1】【2】【日】【-】【1】【8】【日】【)】【建】【立】【的】【调】【集】【信】【任】【中】【,】【房】【地】【产】【范】【畴】【规】【划】【占】【比】【再】【次】【稀】【有】【居】【首】【。】【但】【不】【少】【业】【内】【人】【士】【以】【为】【,】【长】【时】【间】【来】【看】【,】【由】【于】【信】【任】【公】【司】【对】【房】【地】【产】【融】【资】【项】【目】【更】【为】【慎】【重】【,】【估】【计】【房】【地】【产】【融】【资】【规】【划】【还】【会】【重】【回】【降】【低】【通】【道】【。】【<】【/】【p】【>】

全讯网2手机版入口

【别】【的】【,】【军】【方】【无】【人】【机】【驾】【驭】【员】【全】【程】【实】【时】【监】【控】【运】【转】【,】【确】【保】【物】【流】【无】【人】【机】【依】【照】【合】【法】【申】【报】【方】【案】【合】【法】【飞】【翔】【,】【在】【紧】【迫】【情】【况】【下】【、】【必】【要】【时】【停】【止】【、】【改】【动】【飞】【翔】【使】【命】【。】

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