From April 1, the first tax period will be ushered in. This is the first tax in China's history that targets environmental protection. Quarterly reporting is implemented. Tax authorities across the country have identified and identified more than 260,000 taxpayers of environmental protection taxes. According to the environmental protection tax law that came into effect on January 1, this year, the environmental protection tax is levied on pollutants such as air, water, solids, and noise that are directly discharged to the environment. The taxpayers of environmental protection taxes are enterprises, institutions and other production and business operators that directly discharge taxable pollutants to the environment in the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China. Subjects who do not directly discharge taxable pollutants to the environment and resident individuals who do not belong to the taxpayer category are not required to pay environmental protection taxes.