In the past January, the environmental remediation work of the Central Inspectorate has been in full swing. Many enterprises in various regions of the country have been blocked, raw material prices have risen, factories have closed down, and enterprises have released annual leave in advance. It also affected the lighting industry. Lamps and lanterns are likely to cause sewage discharge, dust pollution, waste gas discharge, abolition treatment and heavy metal problems in the process of processing, technology and injection molding, and have also become environmental audit targets. The industry is full of sorrows and sorrows. Seeing this situation, many companies can only be dumbfounded, choose to cut production and stop receiving orders. Environmental inspectors are therefore well-deserved to be selected as the key words of the 2016 Environmental protection community. Another key word for 2016 environmental protection is environmental tax. December 25 as an fiscal and taxation reform highlight one of the Environmental Protection Tax Law of the People's Republic of China of get twelve National People's Congress of the Standing Committee of the 25th times meeting vote by this is China of promote ecological civilization construction of single-line tax law, it will be officially implemented on January 1, 2018. The environmental protection tax law passed this time will start with tax leverage, so that enterprises can pay more taxes on more sewage, and less sewage can enjoy tax relief. It is reported that as early as June 10, 2015, the Legislative Affairs Office of the State Council announced the Environmental Protection Tax Law (Draft for comment)', Publicly solicit opinions from the whole society. At the beginning of 2016, the Ministry of Finance and other relevant departments further revised the draft and submitted it to the State Council again. It was reviewed by the Standing Committee of the National People's Congress on June and submitted to the National People's Congress for deliberation on August until then. According to the principle of legislation, environmental protection tax is a tax burden shift, from sewage charges to environmental protection tax, and the objects of collection are air pollutants, water pollutants, solid waste and noise. The 'environmental protection tax law' and its attached 'environmental protection tax items and amounts table' and 'taxable pollutants and equivalent value table' clearly stipulate taxable pollutants, including the specific types and standards of taxation for air pollutants, water pollutants, solid waste and noise, and at the same time publish the detection standards for the four major pollutants. Among them, air pollutants per pollution equivalent ( Pollution equivalent refers to the comprehensive index or unit of measurement to measure the environmental pollution caused by different pollutants according to the harmful degree of pollutants or pollution discharge activities to the environment and the technical economy of treatment)The taxable amount is 1. 2 yuan to 12 yuan; The taxable amount per pollution equivalent of water pollutants is 1. 4 yuan to 14 yuan; The taxable amount of solid waste ranges from 5 yuan/ton to 1000 yuan/ton, and the collection of up to 1000 yuan/ton is hazardous waste; Industrial noise pollution is also different according to the decibel exceeding the standard, with the taxable amount ranging from 350 yuan per month to 11200 yuan per month.