Hello, there are detailed regulations on the tax basis of urban garbage disposal fees. You can check the file Hezheng [20 13] 8 1 online. At present, the scope of local tax collection is enterprises engaged in commerce, culture and sports, entertainment, service and construction. (Commercial enterprises refer to commodity retail enterprises. Including department stores, supermarkets, convenience stores, specialty store, specialty stores, shopping centers, etc. ): Business, culture, sports, entertainment and service industries are levied at 0.5‰ of the turnover, and hotels in service industries are levied at 4‰ of the turnover. The construction industry is levied at 0.5‰ of the turnover. Declaration period: declare quarterly, and declare and pay within 15 days after the end of each quarter. The personal charging standard of urban garbage disposal fee is 1, urban residents: 3 yuan/person/month 2, urban residents enjoying the minimum living guarantee: 1 yuan/person/month 3, full-time students and preschool children are exempted 4, urban temporary population: 3 yuan/person/month.