电子税务局｜环保税按次征收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 detailed operational guide for taxpayers to navigate the electronic tax system for environmental tax collection and declaration [3]. Group 1: Tax Declaration Process - The article introduces a step-by-step guide for taxpayers to declare environmental protection tax through the national unified electronic tax system [3]. - Taxpayers are instructed to select "environmental protection tax" and proceed to the tax source collection interface, where they must indicate whether they are declaring on a per-instance basis [5][6]. - Specific rules for filling out the tax source detail form are provided, including the necessity to indicate the presence of a pollution discharge permit and the types of pollutants being declared [6][7]. Group 2: Submission Steps - The process includes entering the tax period, adding pollution information, and the system automatically calculating the tax amount based on the provided data [7]. - After confirming the information, taxpayers must submit the declaration by affirming the truthfulness of the information provided [7].