Standards for collecting environmental protection tax on restaurants

The standards for collecting environmental protection taxes for restaurants include tax rates, wastewater discharge standards, and tax management.

1. Tax rate: The tax rate for catering environmental protection tax is 15 yuan per ton. It is calculated based on the amount of wastewater discharged, and the corresponding environmental protection tax is levied for each ton of wastewater discharged.

2. Wastewater discharge standards: Wastewater discharge standards for the catering industry are implemented in accordance with relevant national and local regulations. Environmental protection taxes will be levied on the portion exceeding the discharge standards.

3. Tax management: The management of catering environmental protection tax adopts a combination of tax collection and tax supervision. The tax department and the environmental protection department are jointly responsible for tax management and supervision.