Environmental protection tax information collection operation process is:
1. Taxpayers click tax center, comprehensive information report, tax source information report and environmental protection tax source information report in turn, and the menu will enter the page;
2, according to the business needs to choose the main pollutant categories, the existence of marine engineering and other information;
3. Click the Add button to pop up the environmental protection tax source information collection form, fill it out according to business needs, and click Save after filling it out;
4. After filling in all the information, click the Save button to save the environmental tax source information.
Second, analyze the details
Environmental protection tax, also known as environmental protection tax, is a tax levied to protect and improve the environment, reduce pollutant emissions and promote the construction of ecological civilization. Taxpayers of environmental protection tax are enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC).
3. What is the tax object and scope of environmental protection tax?
1, the scope of taxation is air, water, solids, noise and other pollutants directly discharged into the environment;
2. The tax object of environmental protection tax refers to enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment within the territory of People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC).