公告｜《辽宁省环境保护税应税污染物排放量抽样测算方法及核定征收办法(试行)》
为改善我省生态环境质量，进一步加强环境保护税征收管理，依据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国环境保护税法》及其实施条例、《生态环境部财政部税务总局关于发布计算环境保护税应税污染物排放量的排污系数和物料衡算方法的公告》(生态环境部财政部税务总局公告2021年第16号)(以下简称16号公告)有关要求，结合我省实际，辽宁省生态环境厅、辽宁省财政厅、国家税务总局辽宁省税务局、国家税务总局大连市税务局联合制定了《辽宁省环境保护税应税污染物排放量抽样测算方法及核定征收办法(试行)》。http://file.tax100.com/o/202309/01/715_1693549241673.jpg?width=1080&size=99421
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来源：辽宁省生态环境厅
编辑：张琪、李静
校对：孙亚男、朱汉洋
审核：姚亮、陶鹏旭
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