电子税务局｜环保税大气、水污染物税源采集及申报操作步骤

Core Viewpoint - The article focuses on enhancing the efficiency of environmental protection tax declaration in Ningbo by providing a comprehensive guide for the collection and declaration of air and water pollutant tax sources through a unified electronic tax system [3]. Group 1: Tax Declaration Process - Ningbo Tax Authority has introduced a series of visual guides to assist taxpayers in understanding the steps for environmental protection tax declaration [3]. - Taxpayers need to select "Environmental Protection Tax" in the electronic tax system and proceed to the tax source collection interface [5]. - The tax source detail collection interface requires taxpayers to select pollutant categories such as "Air Pollutants" and "Water Pollutants" based on actual emissions [6][10]. Group 2: Information Entry Requirements - Taxpayer identification number and name are automatically populated by the system, while other fields must be filled based on the taxpayer's specific circumstances [9]. - Taxpayers must indicate whether they have a pollution discharge permit and provide relevant details if applicable [11]. - The system requires the entry of pollutant types, discharge amounts, and monitoring methods, with specific guidelines for calculating pollutant emissions [13][26]. Group 3: Tax Calculation and Submission - The declaration process includes calculating the tax amount based on pollutant equivalent values and applicable tax rates, which are automatically filled by the system [29][30]. - Taxpayers can apply for tax reductions based on specific criteria, and the system will calculate the applicable reduction amounts [31]. - After completing the declaration, taxpayers must submit the information, which will trigger a confirmation of successful submission [21].