Core Viewpoint - The article discusses the implementation of environmental protection tax on construction dust, detailing the calculation methods, tax obligations, and the impact of construction activities on dust emissions [4][5][6]. Tax Obligations - The construction dust environmental protection tax is calculated monthly and reported quarterly, with tax obligations starting from the actual commencement date of the project and ending upon completion [4]. - The tax amount is determined based on the construction area, dust emission coefficients, and any applicable reduction ratios based on regulatory evaluations [5][6]. Calculation Method - The formula for calculating dust emissions is based on the construction area (in square meters), the dust emission coefficient (in kilograms per square meter), and a reduction ratio that varies based on the project's compliance with dust pollution control measures [5][6]. - Specific coefficients for different types of construction projects are provided, such as 0.269 for residential buildings and 0.404 for municipal infrastructure [5]. Case Study - A case study illustrates the tax calculation for a real estate development project, showing how to determine the taxable amount based on the project's area, construction days, and evaluation results [6]. - For example, if a project has a construction area of 10,000 square meters and falls under a second-class evaluation with a 30% reduction, the tax calculation would reflect these parameters [6].

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].