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].