Do construction enterprises need to pay environmental protection tax? A: according to Article 2 of the environmental protection tax law of the people’s Republic of China, in the territory of the people’s Republic of China and other sea areas under the jurisdiction of the people’s Republic of China, enterprises, institutions and other producers and operators that directly discharge taxable pollutants to the environment are taxpayers of environmental protection tax and shall pay environmental protection tax in accordance with the provisions of this law
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According to Article 3 of the environmental protection tax law of the people’s Republic of China, the term “taxable pollutants” as mentioned in this Law refers to the air pollutants, water pollutants, solid waste and noise specified in the tax items and tax amount table of environmental protection tax and the table of taxable pollutants and equivalent value attached to this law
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Therefore, if the construction activities of construction enterprises directly discharge taxable pollutants to the environment, they are the taxpayers of environmental protection tax..
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