不需缴纳环保税的纳税人？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	不需缴纳环保税的纳税人？
释义	不需缴纳环保税的纳税人？《中华人民共和国环境保护税法》第四条：有下列情形之一的，不属于直接向环境排放污染物，不缴纳相应污染物的环境保护税：(一)企业事业单位和其他生产经营者向依法设立的污水集中处理、生活垃圾集中处理场所排放应税污染物的;(二)企业事业单位和其他生产经营者在符合国家和地方环境保护标准的设施、场所贮存或者处置固体废物的。这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
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