应税污染物的计税依据-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	应税污染物的计税依据
释义	应税污染物的计税依据如下：,（1）应税大气污染物按照污染物排放量折合的污染当量数确定；,（2）应税水污染物按照污染物排放量折合的污染当量数确定；,（3）应税固体废物按照固体废物的排放量确定；,（4）应税噪声按照超过国家规定标准的分贝数确定。法律依据：《中华人民共和国环境保护税法》第八条 应税大气污染物、水污染物的污染当量数，以该污染物的排放量除以该污染物的污染当量值计算。每种应税大气污染物、水污染物的具体污染当量值，依照本法所附《应税污染物和当量值表》执行。
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