征税对象和范围与现行排污费基本相同,税收全部归地方本刊讯《环境保护税法》经十二届全国人大常委会第二十五次会议表决通过,将于2018年1月1日起施行。依据环境保护税法,以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纳税人。征税对象指《环境保护税法》所附《环境保护税税目税额表》、《应税污染物和当量值》规定的大气污染物、水污染物、固体废物和噪声4类应税污染物。 Tax object and scope of the current sewage charges are basically the same, all taxes go to the local newspaper “Environmental Protection Tax Law” adopted by the Twenty-fifth Session of the 12th NPC Standing Committee will be held from January 1, 2018 Execution. According to the Environmental Protection Tax Law, enterprises and public institutions that discharge taxable pollutants directly to the environment and other production and operation operators shall be taxpayers. Tax object refers to the “Environmental Protection Tax Law” attached to the “tax bill of environmental protection tax scale”, “taxable pollutants and equivalents,” the provisions of the air pollutants, water pollutants, solid waste and noise taxable pollutants category 4 .