电子税务局｜环保税固体废物税源采集及申报

Core Viewpoint - The article focuses on enhancing the efficiency of environmental protection tax declaration in Ningbo by providing a detailed operational guide for solid waste tax source collection and declaration through the national unified electronic tax bureau [3]. Summary by Sections Tax Source Collection - The first step involves selecting "Environmental Protection Tax" and clicking to add the corresponding card. Users then navigate to the tax source collection interface [5]. - In the tax source detail collection interface, users must select "Solid Waste" under "Pollutant Category" and fill in other relevant information before clicking "Add Tax Source" [6]. - The system automatically populates the taxpayer identification number and name, while users must indicate whether they have a pollution discharge permit and select the corresponding environmental authority [6][7]. - Users must provide details about the main pollutants, production location, and storage conditions for solid waste, ensuring all necessary fields are completed for successful data entry [8]. Tax Declaration - The declaration process begins by clicking "Declaration Calculation" in the tax source detail collection interface [9]. - Users must confirm the declaration type and tax period before entering the monthly solid waste data, including generation, storage, disposal, and utilization amounts [9]. - The system calculates the taxable amount based on the provided data, including deductions for any tax exemptions related to solid waste utilization [10]. - Finally, users must confirm all information and submit the declaration, ensuring compliance with the required legal responsibilities [10].