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Flow chart of environmental protection tax declaration in 2022
Legal subjectivity:

The online declaration process of environmental protection tax is as follows: 1. Enter the online tax service hall of State Taxation Administration of The People's Republic of China; 2. Click on the report channel and read the instructions; 3, truthfully fill in the environmental protection tax declaration form, save and submit; 4. Use the "online transfer" function to invoice the officially declared customs declaration. If the invoice is successful, the tax bureau will transfer the money according to the invoice information.

Legal objectivity:

Article 25 of the Law on the Administration of Tax Collection: Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the time limit and content of filing as stipulated by laws and administrative regulations or determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities. Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.