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电子税务局|环保税抽样测算法税源采集及申报操作步骤
蓝色柳林财税室· 2025-05-24 10:50
Core Viewpoint - The article focuses on enhancing the efficiency of environmental protection tax declaration in Ningbo by providing a comprehensive guide for taxpayers on how to use the national unified electronic tax bureau for sampling measurement and tax source collection [3]. Tax Source Information Collection - Step 1 involves selecting "Environmental Protection Tax" and entering the tax source collection interface, where taxpayers must fill in the required information and click "Add Tax Source" [5]. - Taxpayer identification number and name are auto-filled, and various options regarding the nature of the business and pollution permits must be selected based on actual circumstances [6]. - The pollution categories include air pollutants, water pollutants, solid waste, and noise, which can be selected individually or in combination [6][7]. Tax Declaration Process - Step 1 of the tax declaration process requires entering the declaration calculation interface and verifying the declaration type and tax period [9]. - Taxpayers must fill in specific indicators based on the environmental protection tax law and select the corresponding measurement methods for pollutants [10]. - The declaration includes entering quantities, coefficients, and equivalent pollution values, which are auto-filled based on the relevant regulations [12][13][14]. Submission of Tax Declaration - After confirming all information is correct, taxpayers must submit the declaration by selecting the required confirmation options [15]. - The system will automatically assign a unique tax source number for each emission point after saving the information [8].