Open AccessResearch and Interpretation of the Solid Waste Clause in Environmental Protection
Author(s) -
HE Jin-qian,
Leijing Zhang
Publication year - 2021
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/804/4/042066
Subject(s) - municipal solid waste , business , environmental law , tax law , environmental tax , law , waste management , double taxation , political science , tax reform , engineering , finance
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.