在城市建设日新月异的当下，建筑工程为我们的生活带来了崭新的面貌。然而，施工过程中产生的扬尘，却给环境带来了不小的压 力。今天申税小微带大家一起来了解一下施工扬尘 环境保护税 及其申报。 一 什么是施工扬尘？ 施工扬尘是 指本地区所有进行建筑工程、市政工程、拆迁工程和道桥施工工程等施工活动过程中产生的对大气造成污染的总悬浮颗粒 物、可吸入颗粒物和细颗粒物等粉尘的总称。 欢迎扫描下方二维码关注： 二 如何计算施工扬尘的环境保护税应纳税额？ 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。 施工 扬尘大气污染物应纳税额 = 应税大气污染物当量数 × 单位税 额 ， 应税大气污染物当量数 =（ 扬尘产生量系数 - 扬尘排放量削减系数）× 月建筑面积（施工面积）÷ 一般性粉尘 污染当量值 。 其中，扬尘产生量系数和扬尘排放量削减系数，会依据不同的工地类型、扬尘类型以及所采取的扬尘污染控制措施而有所差异。 大气污染物污染当量值按照《中华人民共和国环境保护税法》所附《应税污染物和当量值表》中大气污染物"一般性粉尘"确定， 一般 性粉尘污染当量值为 4 。 举 个 例 子 假设，某建筑工地月建筑面积为 800 ...

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].