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排污系数法环境保护税申报智能预填功能
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电子税务局丨环境保护税排污系数法智能预填操作
蓝色柳林财税室· 2025-10-26 01:20
Core Viewpoint - The article discusses the launch of an intelligent pre-filling feature for environmental protection tax declaration using the pollutant coefficient method, effective from October 1, 2025, allowing users to automatically obtain relevant pollution coefficients by selecting related information [2]. Summary by Sections Introduction - The electronic tax bureau has introduced a new feature for environmental protection tax declaration that simplifies the process by automatically filling in pollutant coefficients [2]. Operation Steps - Step 1: Log into the national unified electronic tax bureau and navigate to the tax declaration section [4]. - Step 2: Access the property and behavior tax source collection and combined declaration interface, select "Environmental Protection Tax," and confirm [7]. - Step 3: After selecting the tax type, enter the environmental protection tax source detail collection page [8]. - Step 4: Fill in or select enterprise basic information and add new tax sources [10]. - Step 5: Enter the pollutant information and select the pollutant name and calculation method [10]. - Step 6: Access the intelligent pre-fill page, select the national standard industry, and fill in required fields to automatically obtain the production and pollutant coefficients [12]. - Step 7: After completing the pollutant source information collection, return to the tax source detail page to save and proceed to the tax declaration interface [14]. - Step 8: In the declaration calculation and exemption information page, calculate the pollutant declaration [15]. - Step 9: Choose between production and pollutant coefficients for the pollutants and automatically calculate the tax amount due [16].