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 in accordance with the charging standards and relevant regulations determined by the people's government. 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 number of tax registration certificates 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 opening of accounts by taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall give it.

The tax rate of municipal solid waste disposal fee is 6%.

The "Notes on Sales Services, Intangible Assets and Real Estate" in annex/kloc-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to VAT (Caishui [20 1 6] No.36) stipulates that:

Residents' daily services refer to services mainly provided to meet the daily needs of residents and their families, including municipal administration, housekeeping, wedding, pension, funeral, care and nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, washing and dyeing, photography and printing, etc.

According to the above provisions, the value-added tax is calculated and paid at the applicable tax rate of 6% for urban disposal.

Legal basis:

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.

Measures for the administration of invoices shall be formulated by the State Council.