1. Medical institutions directly discharge water pollutants and need to pay environmental taxes.
Infectious disease wards of infectious disease medical institutions and comprehensive medical institutions are equipped with special septic tanks to collect disinfected feces, excreta and other infectious wastes. All kinds of special drainage from medical institutions should be collected and treated separately and discharged into the hospital sewage treatment station.
Generally speaking, medical institutions have their own sewage treatment stations, and infectious disease hospitals have special septic tanks. Then: Although the sewage treated by the sewage treatment station has reached the discharge limit standard stipulated by the health and environmental protection departments, there are still cases of directly discharging taxable pollutants into the environment.
According to the environmental protection tax law, it is necessary to pay environmental protection tax. Especially the special water used in general hospitals is mixed with high pollution (small pollution equivalent value) taxable water pollutants such as total mercury, total lead and total chromium after use. If the emissions are large, the calculated environmental tax will be an amazing amount.
2. About air pollutants: The sewage treatment station discharges air pollutants and needs to pay environmental taxes.
Medical institutions build their own sewage treatment stations, which mainly discharge taxable pollutants such as hydrogen sulfide and chlorine gas into the environment. According to the "Environmental Protection Tax Law", the above pollutants directly discharged into the environment need to calculate their tax payable and pay environmental protection tax.
Environmental protection tax, also known as environmental protection tax, is a tax levied to protect and improve the environment, reduce pollutant emissions and promote the construction of ecological civilization. Taxpayers of environmental protection tax are enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC). The environmental protection tax shall be subject to a fixed tax rate, and its tax items and taxes shall be implemented in accordance with the Table of Tax Items and Tax Rates for Environmental Protection Tax. The calculation formula is as follows: 1, taxable amount of taxable air pollutants = pollution equivalent number × applicable tax amount; 2 taxable amount of taxable water pollutants = equivalent number of pollutants × applicable tax amount; 3, taxable solid waste tax payable = solid waste emissions x applicable tax; 4 taxable noise tax amount = applicable tax amount corresponding to the number of decibels exceeding the national standard.