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關于發布《環境保護稅納稅申報表》的公告
發布時間:2018-02-02 11:28:46   欄目:政策法規   閱讀:

  為貫徹落實《中華人民共和國環境保護稅法》及其實施條例,現將《環境保護稅納稅申報表》予以發布,有關事項公告如下:
  《環境保護稅納稅申報表》分為A類申報表與B類申報表。A類申報表(附件1)包括1張主表和5張附表,適用于通過自動監測、監測機構監測、排污系數和物料衡算法計算污染物排放量的納稅人,享受減免稅優惠的納稅人還需要填報減免稅相關附表進行申報。B類申報表(附件2)適用于除A類申報之外的其他納稅人,包括按次申報的納稅人。
  首次申報環境保護稅的納稅人應同時填報《環境保護稅基礎信息采集表》(附件3),包括1張主表和4張附表,用于采集納稅人與環境保護稅相關的基礎信息。納稅人與環境保護稅相關的基礎信息發生變化的,應及時向主管稅務機關辦理變更手續。
  本公告自發布之日起施行。
  特此公告。
  附件:1.

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