Measures of Shanxi Province for the Verification and Collection of Environmental Protection Tax

Shanxi Provincial Local Taxation Bureau Shanxi Provincial Environmental Protection Department

20 18 No.65438 +0

Shanxi Provincial Local Taxation Bureau Shanxi Provincial Environmental Protection Department

Announcement on Issuing the Calculation Method of Environmental Protection Tax in Shanxi Province (Trial)

In order to strengthen the collection and management of environmental protection tax and standardize the collection of environmental protection tax, according to the provisions of People's Republic of China (PRC) Environmental Protection Tax Law and its implementing regulations, People's Republic of China (PRC) Tax Collection and Management Law and its implementing rules and other relevant laws and regulations, Shanxi Provincial Local Taxation Bureau and Shanxi Provincial Environmental Protection Department jointly formulated the "Shanxi Provincial Environmental Protection Tax Verification Calculation Method (Trial)", which is hereby promulgated from 2018/kloc-0.

It is hereby announced.

Shanxi Provincial Local Taxation Bureau Shanxi Provincial Environmental Protection Department

2065438+March 29, 2008

Calculation Method of Environmental Protection Tax in Shanxi Province (Trial)

Article 1 In order to strengthen the collection and management of environmental protection tax and standardize the collection of environmental protection tax, these measures are formulated in accordance with the provisions of the Environmental Protection Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Environmental Protection Tax Law) and its implementing regulations, the People's Republic of China (PRC) Tax Collection and Management Law and its implementing rules, and in combination with the actual situation of this province.

Article 2 These Measures shall apply to taxpayers who meet the provisions of Item 4 of Article 10 of People's Republic of China (PRC) Environmental Protection Tax Law, as well as taxpayers who discharge dust from construction, load and unload coal and store coal dust.

Article 3 The taxable amount of water pollutants in livestock and poultry breeding, small enterprises and hospitals shall be calculated according to the equivalent value of water pollutants in livestock and poultry breeding, small enterprises and tertiary industry (see Annex 1). Among them, the livestock and poultry breeding industry refers to the livestock and poultry farms that meet the scale standard determined by the Scale Standard of Livestock and Poultry Farms (Communities) in Shanxi Province (see Annex 2) and have pollutant discharge outlets. Small enterprises shall implement the small enterprise standards in the Notice on Printing and Distributing the Provisions on Classification Standards for Small and Medium-sized Enterprises (No.[20 165438]300 issued by the Ministry of Industry and Information Technology).

If the taxable amount of water pollutants in catering and entertainment services can provide monthly sewage discharge or actual water consumption, it shall be calculated according to the equivalent value of water pollutants in aquaculture, small enterprises and tertiary industry; Can not provide the monthly sewage discharge or the actual monthly water consumption, according to the "small tertiary industry sewage eigenvalue coefficient table" (see Annex 3) approved calculation. Catering and entertainment services include catering, entertainment, accommodation, dyeing services (clothing), beauty salons and health care, bathing (foot washing), automobile and motorcycle maintenance, photography and printing services and other services.

For catering industry and units using independent combustion boilers, the taxable amount of air pollutants shall be calculated in accordance with the Table of Eigenvalue Coefficient of Sewage Discharge of Some Small Tertiary Industries.

Article 4 The environmental protection tax for livestock and poultry breeding, small enterprises, hospitals and catering and entertainment services shall be calculated according to the following methods:

(1) Taxable amount of water pollutants in livestock and poultry breeding industry:

Taxable amount of water pollutants = water pollution equivalent number × unit tax amount

Water pollution equivalent number = number of pollutant discharge characteristic indicators (head and feather) ÷ pollution equivalent value

The characteristic index number of water pollutant pollution discharge refers to the number of livestock, and the water pollution equivalent number is calculated by dividing the monthly average inventory by the pollution equivalent value, and the monthly average inventory is the average inventory at the beginning and end of the month.

(2) The taxable amount of water pollutants in small enterprises, hospitals and catering and entertainment services shall be calculated in the following order and method:

1. The actual monthly sewage discharge can be provided:

Taxable amount = water pollution equivalent number × unit tax amount

Water pollution equivalent number = monthly sewage discharge/pollution equivalent value

2. Available monthly water consumption:

Taxable amount = water pollution equivalent number × unit tax amount

Water pollution equivalent number = monthly sewage discharge/pollution equivalent value

Monthly discharge = monthly water consumption × discharge coefficient

The sewage discharge coefficient of hospitals, catering and entertainment services (except entertainment) is determined according to the sewage discharge coefficient of small and medium-sized tertiary industry in the First National Pollution Source Survey Manual (see Annex 4), and the sewage discharge coefficient of entertainment and small enterprises is 0.85.

3 can not provide the actual monthly sewage discharge and monthly water consumption:

Hospital tax payable = number of hospital beds ÷ pollution equivalent value × unit tax.

Taxable amount of catering industry = characteristic coefficient of water pollutant discharge × unit tax amount

Taxable amount of accommodation industry, washing and dyeing service industry (clothing), beauty salon and health care industry, bathing industry (foot washing and bathing), automobile and motorcycle maintenance industry, photography and printing service industry = number of characteristic indicators × characteristic coefficient of water pollutant discharge × unit tax amount.

(3) Taxable amount of air pollutants in catering industry and independent combustion boilers

Taxable amount = characteristic coefficient of air pollutant emission × unit tax amount

Article 5 Construction dust in construction sites and municipal (demolition) sites shall be calculated according to the equivalent value of air pollutants determined by general dust. The formula for calculating the taxable amount of taxable air pollutants is as follows:

Taxable amount = air pollution equivalent number × unit tax amount

Air pollution equivalent number = discharge amount ÷ general dust pollution equivalent value

Emissions = (dust generation coefficient-dust emission reduction coefficient) (kg/m2/ month) × monthly building area or building area (m2)

Construction dust refers to the total suspended particulate matter, inhalable particulate matter and fine particulate matter that pollute the atmosphere during all construction activities such as construction projects, municipal projects, demolition projects and road and bridge construction projects.

The dust production coefficient and dust reduction coefficient are determined according to the Table of Dust Production and Dust Reduction Coefficient for Construction (see Annex 5). Among them: if multiple dust pollution control measures are taken at the same time, the dust reduction coefficient shall be calculated once according to the sum of the corresponding coefficients of the measures taken; The secondary dust reduction coefficient is calculated according to the highest corresponding coefficient of the measures taken.

For construction land, it is calculated according to the construction area; The municipal site is calculated according to the construction area, which is the width of the red line of the construction road multiplied by the construction length, and the others are three times the excavation width multiplied by the construction length. When the municipal site is built in sections, it shall be calculated according to the actual construction area.

Article 6 The equivalent value of air pollutants shall be determined according to the general dust when loading, unloading and stockpiling coal dust, and the calculation formula of the tax payable of air pollutants is as follows:

Taxable amount = air pollution equivalent number × unit tax amount

Air pollution equivalent number = emissions ÷ general dust pollution equivalent value

Do not have the technical conditions for monitoring, can refer to the following emission factors to determine emissions:

Coal dust emission coefficient: 3.53-6.4 1kg/ ton coal transportation;

Coal dust emission coefficient of coal storage yard: 1.48-2.02kg (ton of coal× year);

To have the following facilities to prevent coal dust emissions and have been implemented, coal handling and stockpiling units of coal dust emissions can be reduced:

1. If a windbreak belt with windbreak ability or a windbreak wall higher than the coal pile has been formed within 20 meters of the windward side, it will be reduced by 20%;

2. Coal loading and unloading operations with fixed or mobile dust removal facilities will be reduced by 30%;

3. If the water spraying dust-proof device is built and operates normally, it will be reduced by 30%;

4. If a closed bunker is built, 100% will be reduced.

The above reduction measures are applicable to the dust emissions of coal loading and unloading and coal storage calculated according to the dust prevention effect, both of which are applicable and have been reduced.

Article 7 Taxpayers who meet the requirements of these Measures shall fill in "Yes" in the column of "Whether to calculate by sampling calculation method" in the Basic Information Collection Form of Environmental Protection Tax, and the competent tax authorities shall determine that taxpayers shall apply the approved calculation method to declare and pay environmental protection tax.

If the taxpayer disagrees with the approved calculation method, the competent tax authorities may submit it to the competent department of environmental protection for review and make adjustments according to the review results.

Article 8 Taxpayers who meet the requirements of these Measures shall declare and pay environmental protection tax on a monthly basis and quarterly basis. If you can't calculate the payment according to the fixed period, you can declare the payment every time.

Taxpayers should truthfully fill in the environmental protection tax declaration form (Class B) when declaring and paying taxes, make tax returns to the competent tax authorities, and be responsible for the authenticity and completeness of the declaration.

Article 9 These Measures are no longer applicable to taxpayers who meet the conditions for calculating the discharge of taxable pollutants stipulated in Items 1 to 3 of Article 10 of the People's Republic of China (PRC) Environmental Protection Tax Law. The change explanation and related materials shall be submitted to the competent tax authorities within/0/5 days from the date of change, and the Basic Information Collection Form of Environmental Protection Tax shall be filled in again. From the next month after the change, the discharge of taxable pollutants shall be calculated according to the new method.

Article 10 If the tax authorities find that the taxpayer's tax return data is abnormal or the taxpayer fails to file the tax return within the prescribed time limit, they may submit it to the competent department of environmental protection for review, and the competent department of environmental protection shall issue a review opinion to the tax authorities within 15 days from the date of receiving the data from the tax authorities. The tax authorities shall adjust the tax payable of taxpayers according to the data audited by the competent department of environmental protection.

Eleventh taxpayers' tax return data is abnormal, including but not limited to the following situations:

(1) The amount of taxable pollutants declared by taxpayers in the current period is obviously lower than that in the same period of last year, without justifiable reasons;

(2) The pollutant discharge per unit product of taxpayers is obviously lower than that of taxpayers of the same type, without justifiable reasons.

Twelfth acts in violation of the provisions of these measures, in accordance with the "People's Republic of China (PRC) Environmental Protection Tax Law", "People's Republic of China (PRC) tax collection and management law" and the provisions of relevant laws and regulations shall be investigated for legal responsibility.

Thirteenth approach by the Provincial Local Taxation Bureau, the provincial environmental protection department is responsible for the interpretation of.

Article 14 These Measures shall be implemented as of 20 18 1+0.