Answer: If you declare monthly, you will declare zero. If you declare it every time, you will only declare it when there is business. If it doesn't happen, it doesn't need to be declared zero.
The environmental protection tax (Class B) tax return is applicable to taxpayers other than Class A, including taxpayers who declare monthly, taxpayers who apply the Water Pollutant Equivalent Table for Animal Husbandry, Small Enterprises and Tertiary Industry attached to the Environmental Protection Tax Law, and taxpayers who use sampling calculation method to calculate pollutant discharge. Taxpayers should also fill in the B-form and declare quarterly besides monthly.
According to the law, local people's governments at or above the county level should establish a working mechanism of division of labor and cooperation among tax authorities, environmental protection departments and other relevant units, strengthen the management of environmental protection tax collection, and ensure that taxes are put into storage on time and in full. Environmental protection departments and tax departments should establish a tax-related information sharing platform and work cooperation mechanism. The law makes it clear that the competent department of environmental protection shall regularly submit to the tax authorities information related to environmental protection, such as pollutant discharge permit, pollutant discharge data, environmental violations, administrative penalties and so on. The tax authorities shall regularly submit to the competent department of environmental protection the taxpayer's tax declaration, tax warehousing, tax reduction or exemption, unpaid taxes, risk doubts and other environmental protection tax-related information.
What's the difference between environmental tax filing and class A tax filing?
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 18), the environmental protection tax return can be divided into Class A declaration and Class B declaration.
Class A declaration form includes 1 main table and 5 schedules, and is applicable to taxpayers who calculate pollutant discharge through automatic monitoring, monitoring by monitoring institutions, pollutant discharge coefficient and material balance algorithm. Taxpayers who enjoy preferential tax reduction and exemption also need to fill in relevant tax reduction and exemption schedules.
Class B tax returns are applicable to taxpayers other than Class A tax returns, including taxpayers who file tax returns every time.
After reading the above, we are not worried about how to fill out the B-type environmental tax return without business. If there is no business in the current period, we should handle it according to whether the enterprise chooses to declare monthly or monthly. If it is a monthly declaration, the direct declaration is zero. If it is declared on a monthly basis, there is no need to declare if there is no income.