电子税务局｜环保税噪声税源采集及申报操作步骤

Core Viewpoint - The article provides guidance on the operation of the Environmental Protection Tax, specifically focusing on noise tax source collection and declaration procedures in the electronic tax system [1]. Summary by Sections Tax Source Collection - Taxpayers need to select "Environmental Protection Tax" and click to add the tax card. Then, they must navigate to the tax source detail collection interface [3]. - In the pollution category, taxpayers should check the "Noise" option and fill in other relevant details before clicking "Add Tax Source" [3]. Filling Rules - The taxpayer identification number and name are automatically populated by the system [4]. - Taxpayers must indicate whether they are filing on a per-instance basis and whether they have overseas projects or centralized sewage treatment facilities [4]. - If applicable, the pollutant discharge permit number must be filled in, and if not, the option for "No Discharge Permit" should be selected [4]. - The pollution category must include "Noise" to proceed with the tax source information collection [4]. Tax Declaration Steps - Taxpayers must click "Declaration Calculation" in the tax source detail collection interface to enter the declaration calculation and exemption information [6]. - They need to confirm whether they are filing on a per-instance basis and ensure the tax period is correct before submitting the declaration [7]. Noise Monitoring and Calculation - The system automatically brings up the noise period (day or night) based on the month, and if a noise source exceeds limits during both periods, both should be checked [8]. - Actual monitored decibel levels must be recorded, rounding to the nearest whole number [9]. - If noise exceeds limits for less than 15 days, taxpayers should indicate "Yes"; if it meets or exceeds 15 days, indicate "No" [10]. - For multiple noise exceedances along a boundary exceeding 100 meters, taxpayers should check "Yes"; otherwise, check "No" [11]. Tax Amount Calculation - The unit tax amount is filled in according to the applicable tax rates specified in the Environmental Protection Tax Law [12]. - The current tax amount is calculated based on whether the exceedance was less than 15 days and the number of exceedances [13]. - The amount to be supplemented or refunded is automatically calculated by the system [14].