the fugitive dust taxable pollutants produced by construction enterprises shall be levied according to the air pollutant “general dust”
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Where should I declare and pay my environmental protection tax? A according to the regulations of this Municipality, the environmental protection tax shall be declared and paid to the competent tax authority of this Municipality
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2 of Shanghai Local Taxation Bureau 2018) 5 Notice of Shanghai Municipal Bureau of finance, Shanghai Municipal Bureau of Local Taxation, Shanghai Municipal Environmental Protection Bureau on issues related to the applicable tax amount standard of environmental protection tax for taxable air pollutants and water pollutants in Shanghai (HCF [2017] No
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Q How should we calculate the tax payable for the dust generated during the construction? A
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Q What are the provisions on the tax period of environmental protection tax declaration? A the time of paying environmental protection tax is the day when the taxpayer discharges taxable pollutants
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Therefore, your environmental protection tax should be declared and paid to Yangpu District Taxation Bureau
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Regulations on the implementation of environmental protection tax law of the people’s Republic of China 3
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Air pollutant emission = (1.01-0.071-0.047-0.047-0.025-0.03-0.31) * 10000 = 0.48 * 10000 = 48002, air pollutant equivalent = 4800 / 4 = 12003, tax payable = 1200 * 1.2 = 1440 yuan
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Main document basis: 1
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When a taxpayer adds a new tax source or changes a tax source, it shall first fill in the property and behavior tax source details
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8) 6
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The calculation of tax payable is divided into three steps: 1
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Announcement of Shanghai Local Taxation Bureau on issues related to the collection and management of environmental protection tax in this city (Announcement No
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The calculation of environmental protection tax payable is as follows: 1
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Recently, a municipal project was tendered in Hongkou District
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9 of the State Administration of Taxation in 2021) Table of generation and reduction factors of construction dust 。
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It is calculated on a monthly basis and reported and paid on a quarterly basis
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Calculation of air pollutant equivalent: air pollutant equivalent = air pollutant emission ÷ pollution equivalent value 3
Calculation of air pollution emission: Emission of air pollutants = (dust generation coefficient – dust reduction coefficient) × Building area or construction area (month) 2
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If two standard control measures are adopted at the same time, it shall be deducted according to the reduction coefficient of Mechanical flushing device of transport vehicles
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Announcement of the State Administration of Taxation on matters related to simplified tax declaration (Announcement No
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1 of Shanghai Local Taxation Bureau 2018) 4 Announcement of Shanghai Local Taxation Bureau and Shanghai Environmental Protection Bureau on clarifying the calculation method of pollutant emissions in some industries and matters related to the tax declaration of environmental protection tax (Announcement No
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Environmental protection tax law of the people’s Republic of China 2
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How do Q & a construction enterprises pay environmental protection tax? June 5 is world environment day, and the green tax system has also played a very important role in protecting the environment
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Q So what forms should I fill in when I declare? A shall fill in the property and behavior tax return
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For example, a company undertook a construction project
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The pollution equivalent value of general dust is 4 (kg), and the applicable tax standard of taxable air pollutants is 1.2 yuan / pollution equivalent standard
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The pollution equivalent value of air pollutants shall be determined according to the “general dust” of air pollutants in the table of taxable pollutants and equivalent values attached to the environmental protection tax law
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During the construction process, it took dust control measures such as road hardening measures, boundary enclosure, bare land coverage, dust prone material coverage, regular spraying of inhibitors, both mechanical washing devices and simple washing devices for transport vehicles, and all control measures met the standards
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The reduction coefficient of secondary dust shall be deducted according to the standard control measures
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Calculation of tax payable: tax payable = taxable pollutant pollution equivalent × Applicable tax the specific standards of dust generation coefficient and dust reduction coefficient involved in the above formula are shown in the table of construction dust generation and reduction coefficient
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Let’s have a look—— Q I am a construction enterprise registered in Yangpu District
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Today’s tax application is about how construction enterprises pay environmental protection tax
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The construction will be started in May 2021, and the construction area completed in that month is 10000 square meters
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Q Are there any specific deduction provisions for dust reduction coefficient? A the primary dust reduction coefficient shall be deducted cumulatively according to the standard control measures
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