Legal analysis: in the interface of tax source information report of environmental protection tax collection, click the button of "Tax Source Information Maintenance" in the upper left corner to enter the basic detailed collection table of environmental protection tax. 1 First of all, in this interface, the header information is complete, and you can choose whether it is a centralized treatment place for urban sewage (domestic garbage) and other information. Then click "Add" to fill in relevant information according to the requirements of tax source information. After filling in, click "Save" to successfully save the information in the main table of basic information. After saving successfully, you must click the "Register and Submit" button. After successful submission, the tax source number is automatically generated. 2 according to the "basic details of environmental protection tax collection table" in the "pollutant category" and "pollutant emission calculation method" to collect the corresponding schedule. For tax sources whose pollutant discharge calculation method is sampling calculation and material balance calculation, there is no need to collect schedules. 3. Confirmation of taxpayer's basic information For taxpayers who have collected information on environmental protection tax sources before the merger of tax returns, they need to enter the main interface of environmental protection tax source information collection, verify the collected information, and click "Save" after verification. If the modification prompt pops up, please follow the prompt to improve the basic information.
Legal basis: Article 6 of the Environmental Protection Tax Law of People's Republic of China (PRC), the items and taxes of environmental protection tax shall be implemented in accordance with the Table of Items and Taxes of Environmental Protection Tax attached to this Law. The determination and adjustment of the specific applicable tax amount of taxable air pollutants and water pollutants shall be made by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, taking into account the environmental carrying capacity, the current situation of pollutant discharge and the requirements of economic, social and ecological development goals in their respective regions, and within the tax amount range specified in the tax items and tax amounts table of environmental protection tax attached to this Law, they shall be reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of NPC and the State Council for the record.