Core Viewpoint - The article discusses the regulations and measures related to construction dust pollution, including tax implications and control measures to mitigate environmental impact [3][14]. Group 1: Construction Dust Definition and Tax Implications - Construction dust refers to airborne pollutants generated during various construction activities, including general suspended particles and fine particulate matter [2]. - The calculation of the environmental protection tax for construction dust is based on specific coefficients and the area of construction, with the formula provided for determining taxable amounts [3][4]. Group 2: Dust Generation and Reduction Coefficients - Different types of construction sites have varying dust generation coefficients, such as 1.01 kg/m²·month for building construction and 1.64 kg/m²·month for municipal demolition [4]. - Dust reduction coefficients are applied based on the effectiveness of control measures implemented at the construction site [4]. Group 3: Control Measures and Standards - Construction sites must implement several dust control measures, including road hardening, boundary fencing, covering exposed soil, and regular dust suppression through watering [6][7][8][9][10][11][12]. - Each control measure has specific standards that must be met; failure to comply with any basic requirement renders the measure non-compliant [6]. Group 4: Policy Basis - The article references specific regulations and announcements from the Xinjiang tax authority and environmental departments regarding the calculation and management of environmental protection taxes related to construction dust [14].