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 emphasizes the introduction of a series of visual guides by Ningbo Taxation to enhance the efficiency of environmental protection tax declaration, specifically focusing on noise tax source collection and declaration through the national unified electronic tax bureau [1]. Step-by-Step Summary Step 1: Tax Source Collection - Taxpayers must select "Environmental Protection Tax" and click to add the tax type card. Then, they need to choose "Noise" under the "Pollutant Category" and fill in other relevant options before clicking "Add Tax Source" [3][4]. Step 2: Filling Rules - The taxpayer identification number and name are auto-filled. Taxpayers must indicate whether they are engaged in marine engineering and whether they have a pollution discharge permit. If applicable, they must fill in the permit number and details about the main pollutants, specifically selecting "Noise" [4][10]. Step 3: Tax Declaration - After confirming the tax source details, taxpayers proceed to the declaration calculation interface. They must verify if they are declaring by occurrence and ensure the tax period is correct before submitting the declaration [14][15]. Tax Calculation - The article outlines how to calculate the tax based on noise exceedance days and the number of noise sources exceeding limits. The unit tax amount is derived from the Environmental Protection Tax Law, and the total tax payable is calculated based on specific conditions [20][21].