欢迎扫描下方二维码关注： 的对大气造成污染的思悬浮颗粒物、可收入颗粒物相 细颗粒物等粉尘的总称。 一 征税对象及纳税人 征税对象 施工扬尘按照大气污染物中的"一般性粉尘"科 目征收环境保护税。 纳税人 纳税人为施工单位。同一施工单位同时实施多个 工程项目的，应按工程项目分别核算施工扬尘排放 量，分别进行税源采集及申报。 今施工扬尘环境保护税智能预填操作流程 01 登录全国统一规范电子税务局，依次点击【我要 办税】→【税费申报及缴纳】→【财产和行为税税源 采集及合并申报】。 02 进入【财产和行为税税源采集及合并申报】页 面,点击【新增税种】,选择【环境保护税】,点击 【确定】。 03 选择税种后,点击【税源采集】,进入环境保护 税税源采集页面。 提醒: 如果纳税人未采集税源基础信息，首次申 报时需要新增采集；已完成采集的纳税人，经 核实确认无误，可跳过此步，直接进入"采集 申报计算及减免信息"环节。 04 进入【环境保护税税源明细表】页面，依次填写/ 勾选企业基本信息,点击【新增税源】进入税源采集。 0 7-10 05-18 05-13 05 进入【环境保护税税源信息】页面,填写/勾选企 业排污许可证、排放口 ...

Group 1 - The core viewpoint of the article emphasizes the importance of understanding construction dust and its associated environmental protection tax, highlighting the need for compliance in urban construction activities [2][3]. Group 2 - Construction dust is defined as the total suspended particles, inhalable particles, and fine particles generated during various construction activities, which contribute to air pollution [3]. Group 3 - The calculation of the environmental protection tax for construction dust is based on the formula: Taxable air pollutant equivalent = (Dust generation coefficient - Dust emission reduction coefficient) × Monthly construction area ÷ General dust pollution equivalent value, with the general dust pollution equivalent value set at 4 [4]. Group 4 - An example illustrates the calculation of the environmental protection tax, where a construction site with a monthly area of 8,000 square meters and specific dust control measures results in a taxable air pollutant equivalent of 1,336, leading to a tax amount of 1,603.2 yuan [6]. Group 5 - Taxpayers must declare and pay the environmental protection tax to the tax authority at the location of the construction project, with a general monthly calculation and quarterly declaration requirement [7]. Group 6 - The article outlines the steps for declaring the environmental protection tax through the electronic tax bureau, including logging in, selecting the tax type, and completing the necessary forms [8][9][10].

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].