Legal analysis: According to the tax law, environmental protection tax is calculated on a monthly basis and declared and paid quarterly. If you can't calculate the payment according to the fixed period, you can declare the payment every time.

Taxpayers who file quarterly tax returns shall file tax returns and pay taxes with the tax authorities within 15 days after the end of each quarter.

Taxpayers who file tax returns every time shall, within 15 days from the date when the tax obligation occurs, file tax returns with the tax authorities and pay taxes. Taxpayers can apply for tax returns through online declaration and door-to-door declaration.

Legal basis: Article 5 of the Environmental Protection Tax Law of People's Republic of China (PRC) * * * Where the urban and rural centralized sewage treatment and domestic garbage centralized treatment sites established according to law discharge taxable pollutants into the environment that exceed the national and local emission standards, environmental protection tax shall be paid.