December 21
In order to strengthen the collection and management of environmental protection tax and standardize the verification, calculation and declaration and collection of environmental protection tax for construction dust in the province, the Shanxi Provincial Taxation Bureau of the State Administration of Taxation and the Shanxi Provincial Department of Ecology and Environment jointly issued itAnnouncement on Matters Concerning the Verification, Calculation and Collection and Management of Environmental Protection Tax on Construction Dust(hereinafter referred to as the "Announcement"), the province's construction dust environmental protection tax related matters have been specifically explained, and inIt will come into force on January 1, 2024
The "Announcement" clarifies the subject of the environmental protection tax on construction dust in the province.
That is, the subject of environmental protection tax (the unit responsible for paying it) isThe general contractor in the construction activities such as construction engineering, municipal engineering, demolition engineering and road and bridge construction engineering that conforms to the provisions of the Construction Law of the People's Republic of China, that is, the construction unit indicated on the "Construction Permit", and the contractor in the general contracting contract without the "Construction Permit".
The "Announcement" clarifies the calculation area of construction dust environmental protection tax.
Namely"Monthly floor area or construction area".It is calculated by dividing the total construction area by the construction period. The total construction area shall be determined in accordance with the construction scale (construction area or construction area) specified in the construction permit issued by the construction administrative department, construction contract and other materials. Construction periodIn accordance with the "construction permit", construction contract and other information on the contract start date, contract completion date or contract duration days to determine, and monthly accounting, specifically: the monthly construction period is less than 5 days is not calculated, 5 to 15 days by half a month, more than 15 days by one month;If the construction period of the project is less than one month, it can be calculated on a per-time basis. After the "monthly construction area or construction area" is determinedIt will not change during the construction period。If the actual construction period is inconsistent with the construction period stated in the construction permit, construction contract and other materials, the actual construction period shall prevail.
At the completion of the projectIf there is a difference between the taxable construction area or construction area and the total construction area, the tax shall be calculated at one time.
Before the completion of the projectIf the performance of the contract is terminated for any reason, the actual construction area or construction area shall be determined according to the judgment of the people's court and other legally effective evidence.
The "Announcement" clarifies the relevant matters related to the collection and management of environmental protection tax on construction dust in the province.
That is, the construction unit that meets the conditions of the construction dust environmental protection tax payer (responsible for the payment unit) specified in this announcement is inConstruction activities such as construction projects, municipal projects, demolition projects and road and bridge construction projects are carried out within Shanxi Province, including: local construction of households in the province, inspection construction of households in the province, cross-district construction of households in the same city within the province (no need to report for inspection) and cross-provincial inspection construction of households outside the province, should be collected through the Shanxi Provincial Electronic Taxation Bureau's "Property and Behavior Tax Source Information Report" for construction dust environmental protection tax source information, or to the tax service hall where the project is located. After the actual start of the projectThe tax payable shall be calculated on a monthly basis in accordance with the provisions of this announcement, and the tax payable shall be declared and paid to the competent tax authority where the project is located on a quarterly basis
The actual construction period is less than one month, which can be declared and paid on a per-time basis.
When calculating the environmental protection tax on construction dust, the construction unit shall, according to the identification and punishment of dust suppression measures by the competent departments of housing and urban-rural construction, determine the dust emission reduction coefficient according to Annex 5 of the "Approved Calculation Measures" "Table of Construction Dust Generation and Reduction Coefficients", calculate and declare by itself, and retain relevant information for future reference.
The construction unit that declares and pays the environmental protection tax for construction dust shall:Within the next environmental protection tax declaration period from the effective date of the judgment on the completion of the project or the termination of the performance of the contract, calculate and pay the construction dust environmental protection tax of the project, and terminate the construction dust environmental protection tax source information through the Shanxi Provincial Electronic Tax Bureau's "Property and Behavior Tax Source Information Report", or go to the tax service hall where the project is located. For those who have not been handled in accordance with the provisionsThe competent taxation authorities where the project is located shall recover the taxes and late fees in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and Collection and its implementation rules, and the competent taxation authorities where the construction unit is located shall cooperate.
*: Shanxi **client