Legal analysis: the tax basis for the declaration of municipal solid waste disposal fee is stipulated in Article 4 of the Measures for the Administration of Municipal Solid Waste, and urban residents need to pay the municipal solid waste disposal fee according to the standard of municipal solid waste disposal fee determined by the people's government and the relevant regulations of Changsheng. Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates, and report all their account numbers to the tax authorities. Banks and other financial institutions shall register the tax registration certificate numbers in the accounts of taxpayers engaged in production and business operations, and register the account numbers of taxpayers engaged in production and business operations in the tax registration certificates. When the tax authorities inquire about the accounts opened by taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall

Legal basis: Article 4 of the Measures for the Administration of Municipal Solid Waste, units and individuals that produce municipal solid waste shall pay the municipal solid waste treatment fee according to the charging standards and relevant regulations set by the municipal people's government. Municipal solid waste treatment fees shall be earmarked for the collection, transportation and disposal of municipal solid waste, and it is strictly prohibited to use them for other purposes.

Law of the People's Republic of China on the Administration of Tax Collection Article 21 The tax authorities are the competent authorities of invoices and are responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.