【实用】外省市纳税人在本市施工如何缴纳环境保护税

Core Viewpoint - The article provides a detailed guide on how to declare and pay the environmental protection tax for construction projects in Shanghai, emphasizing the use of the national unified electronic tax bureau for tax declaration and payment processes [1][5][15]. Group 1: Tax Declaration Process - The first step involves collecting tax source information by selecting the environmental protection tax in the electronic tax bureau [1][3]. - After entering the tax source details, the next step is to calculate the tax amount and submit the declaration [5][6]. - The tax declaration is done quarterly, with monthly entries required for specific indicators and coefficients [7][8]. Group 2: Tax Calculation Method - The calculation of the air pollution emission involves three steps: determining the emission amount, calculating the equivalent number of pollutants, and finally calculating the tax amount based on the applicable tax rate [12]. - The emission amount is calculated using the formula: Air Pollution Emission = (Dust Generation Coefficient - Dust Reduction Coefficient) × Construction Area [12]. - Specific coefficients for dust generation and reduction are provided in a reference table, which outlines the applicable values for different construction types [14]. Group 3: Policy References - The article cites several policy documents that govern the environmental protection tax, including announcements from the National Taxation Bureau and the Shanghai Local Taxation Bureau [15][16].