Abstract
How to interpret the relevant provisions of solid waste in the Environmental Protection Tax Law is an urgent problem to be solved during the implementation of the Law. Combined with the relevant provisions of this Law, the Regulations on the Implementation of the Environmental Protection Tax Law and other closely related laws and regulations, it can be found that medical waste should be regulated under the solid waste clause, while radioactive waste should be put into the three tax categories of “air pollutants, water pollutants and solid waste” in the Environmental Protection Tax Law. The inconsistency between the Regulations on the Implementation of the Environmental Protection Tax Law and the Environmental Protection Tax Law in terms of solid waste tax items is mainly resolved by delegating power to local governments.
Published Version
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