Group 1 - The article discusses the taxation of construction dust as a type of air pollutant, specifically under the category of "general dust" for environmental protection tax purposes [4]. - The taxpayer for this tax is the construction unit, which must calculate dust emissions separately for each project if multiple projects are being executed simultaneously [5]. - The article outlines the process for intelligent pre-filling of environmental protection tax submissions, including steps to log into the electronic tax bureau and select the appropriate tax type [6][7]. Group 2 - It emphasizes the importance of collecting basic tax source information before the first submission, with instructions for those who have already completed this step to skip to the calculation and exemption information section [7]. - The article details the information required for tax source collection, including pollutant discharge permits and emission point details, which must be filled out accurately [10]. - It provides guidance on how to calculate pollutant emissions using sampling methods and the necessary project information, such as construction dates and total area [10].