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应税大气污染物的应纳税额为多少乘以具体适用税额
释义
法律分析:应税大气污染物的应纳税额为污染当量数乘以具体适用税额。
法律依据:《中华人民共和国环境保护税法》第十一条 环境保护税应纳税额按照下列方法计算:(一)应税大气污染物的应纳税额为污染当量数乘以具体适用税额;(二)应税水污染物的应纳税额为污染当量数乘以具体适用税额;(三)应税固体废物的应纳税额为固体废物排放量乘以具体适用税额;(四)应税噪声的应纳税额为超过国家规定标准的分贝数对应的具体适用税额。
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