1. When taxpayers file the environmental protection tax return for the first time or when the basic information related to environmental protection tax changes, the following documents shall be submitted:
(1) Basic Information Form of Environmental Protection Tax (2 copies, used to collect basic information of taxpayers related to environmental protection tax).
(2) Under any of the following circumstances, relevant materials shall also be provided:
Two copies of Basic Information Form of Air and Water Pollutants, which are applicable to the collection of basic information on taxable air and water pollutants.
Two copies of Basic Information Form of Solid Waste, which are applicable to the collection of basic information on taxable solid waste.
Two copies of Basic Information Form of Noise, which are applicable to the collection of basic information on taxable noise.
Two copies of Basic Information Form of Pollutant Generation and Discharge Coefficient, which are applicable to the collection of basic information that taxpayers use to calculate pollutant discharge volume by the method of pollutant discharge coefficient.
2. For taxpayers who calculate pollutant emissions through automatic monitoring, monitoring by monitoring institutions, pollutant discharge coefficient and the material balance approach, the following documents shall be provided:
(1) Environmental Protection Tax Return (Class A) (2 copies).
(2) Under any of the following circumstances, relevant materials shall also be provided:
If the taxable pollutants are air pollutants and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Air Pollutants) shall also be provided.
If the taxable pollutants are water pollutants and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Water Pollutants) shall also be provided.
If the taxable pollutants are solid waste and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Solid Waste) shall also be provided.
If the taxable pollutant is noise and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Noise) shall also be provided.
If the taxpayers are eligible for tax reduction or exemption and the collection method is not verified by the sampling calculation method, two copies of Detailed Calculation Report of Environmental Protection Tax Reduction or Exemption shall also be provided.
3. Two copies of Environmental Protection Tax Return (Class B) shall be submitted by other taxpayers that the Class A tax return is not applicable to, including taxpayers who calculate the discharge volume of taxable pollutants according to Paragraph 4 of Article 10 of the Environmental Protection Tax Law of the People's Republic of China; taxpayers that the Table of Equivalent Value of Water Pollutants in Livestock and Poultry Breeding Industry, Small Enterprises and Tertiary Industry, an attachment to the environmental protection tax law, is applicable to; and taxpayers who file the tax return on a per-time basis (these taxpayers shall fill in the Class B tax return on a monthly basis and file it on a quarterly basis, except those filing on a per-time basis).
Fees
Free of charge
Processing agencies
Competent tax authorities