2. The enterprise calculates the municipal solid waste disposal fee based on the operating income, and the garbage disposal fee is paid according to the policy of the Provincial Taxation Bureau, and the municipal solid waste disposal fee is collected by the local tax authorities.
3. During the reporting period in April and May, all taxpayers shall report and pay to the competent local tax authorities according to the standard of 36 yuan for the number of employees per person per year. If the payment is overdue or not fully declared, it will be handed over to the urban management department for legal treatment.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Rule number one This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
Rule number two This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Rule three. The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4? Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.