一图读懂施工扬尘环境保护税

Group 1 - The article defines construction dust as particulate matter generated during various construction activities that pollutes the atmosphere, including total suspended particles, inhalable particles, and fine particles [3] - The taxpayer for the environmental protection tax on construction dust is the construction unit conducting activities within the provincial administrative area. If a project is under a general contracting system, the general contractor is responsible for the tax obligations related to construction dust [6] - Construction dust is taxed under the category of "general dust" in air pollutants [6] Group 2 - Taxpayers must declare and pay the environmental protection tax to the tax authority at the location of the pollutant discharge [7] - The tax obligation arises on the actual start date of the construction project [9] - The environmental protection tax for construction dust is calculated monthly and reported quarterly. If unable to report quarterly, taxpayers may report on a per-instance basis [10] Group 3 - The monthly tax amount is calculated using the formula: Construction Area x Dust Generation Coefficient x (1 - Reduction Ratio) x Pollution Equivalent Value x Tax Rate [11] - The pollution equivalent value for general dust is 4 kg, and the applicable tax rate in Zhejiang Province is 1.2 yuan per pollution equivalent [12] - An example is provided where a construction project with a total area of 120,000 square meters and a dust generation coefficient of 0.269 kg/m² results in a calculated tax amount of 5,649 yuan after applying a 30% reduction [14]