In this issue, the editor has sorted out the precautions for calculating the environmental protection tax on construction dust through the calculation formula of sampling calculation, let's take a look!
The formula for calculating the environmental protection tax on construction dust in Fujian Province is as follows:
The amount of construction dust environmental protection tax payable = (dust generation coefficient - dust emission reduction coefficient) × monthly construction area or construction area ÷general dust pollution equivalent value × unit tax amount
1. Dust generation coefficient
According to the provisions of the "Fujian Provincial Environmental Protection Tax Verification and Collection Measures", the dust generation coefficient of construction is 1.01, and the dust generation coefficient of municipal (demolition) construction is 1.64.
2. Reduction factor of dust emissions
The construction site must take dust control measures, and deduct the reduction amount according to whether the control measures meet the standards or not. The compliance standards of dust control measures in construction engineering and municipal engineering are as follows, and if any one of the basic requirements of each control measure is not met, the control measure will be deemed to be non-compliant.
01. Road hardening measures
(1) The main roads, processing areas, and living and office areas of the construction site should be hardened, and the roads used for vehicle traffic should be paved with concrete to meet the requirements of safe driving of vehicles, and there should be no damage;
(2) There should be no obvious dust on the road at any time;
(3) Sprinkler measures must be taken when the road is cleaned.
02. Boundary enclosure
(1) The height of the enclosure shall not be less than 1.8 meters, and the overflow seat shall be set under the enclosure not less than 20 cm high to prevent dust loss (except for municipal engineering);
(2) The enclosure must be made of hard materials such as metal, concrete, plastic, etc., and dust cloths should be set on the outside of the building structure during the demolition of the demolition project;
(3) There shall be no gap of more than 0.5 cm between any two enclosures and the splicing of the enclosure and the anti-overflow seat, and there shall be no obvious damage to the enclosure.
03. Bare ground (including earthwork) covering
(1) More than 80% of the area of each independent bare ground should be covered;
(2) The intact rate of the coverage measures must be more than 90%;
(3) Covering measures include: steel plates, dust nets (cloth), greening, chemical dust suppressants, or covering measures to achieve the same efficiency.
04. Dust-prone material covering
(1) All dust-prone materials such as sand, ash, and mortar must be completely covered with impermeable dust cloth or placed on the top and in a sheltered place around it;
(2) The intact rate of the dust cloth or masking device must be greater than 95%;
(3) Except for materials that are in small batches and put into use within 8 hours.
05. Spray inhibitors regularly
The construction site should have a special person responsible for cleaning work, equipped with sprinkler equipment, and regularly sprinkled and cleaned.
06. Washing device for transport vehicles
(1) Specify a special person responsible for flushing and cleaning, to ensure that the vehicle does not come out of the field with mud, and before the transport vehicle leaves the construction site, the wheels, body, car groove and other parts should be cleaned or cleaned to ensure that the vehicle is clean on the road;
(2) A vehicle flushing platform should be set up on the inside of each gate, and an overflow-proof seat, a drainage ditch, a steel grate should be covered, and a two-stage sedimentation tank should be set up, and the drainage ditch should be connected to the sedimentation tank, and the size of the sedimentation tank should meet the flushing requirements;
(3) Wastewater is recycled after secondary precipitation or used for sprinkling water and dust reduction, and the sludge should be cleaned regularly and disposed of in a standardized manner;
(4) The sludge produced by sewage treatment shall be equipped with a special disposal system;
(5) After treatment, the car wash sewage that cannot meet the relevant discharge standards shall not be directly discharged into the environment or municipal sewer system.
When calculating the reduction factor, the construction enterprise should pay attention to checking whether the control measures taken meet the requirements, and if the requirements are not met, the coefficient shall not be deducted. If a project adopts multiple dust pollution control measures at the same time, the reduction coefficient of primary dust emission shall be calculated according to the total of the corresponding coefficients of the measures taken; The reduction factor of secondary dust emissions is calculated based on the highest of the corresponding coefficient of the measures taken.
3. Construction area or construction area
The construction area or construction area shall be determined according to the degree of air pollution of different construction types: for construction sites, it shall be calculated according to the construction area; The municipal construction site is calculated according to the construction area, and the construction area is the width of the red line of the construction road multiplied by the construction length, and the other is three times the excavation width multiplied by the construction length, and the municipal construction site is calculated according to the actual construction area when the construction is sectional.
Fourth, the equivalent value of general dust pollution
According to the relevant regulations, the equivalent value of general dust pollution in Fujian Province is 4.
5. Unit tax amount
General dust is an air pollutant, and the applicable tax on air pollutants in Fujian Province is 1.2 yuan per pollution equivalent.
Wake up
How to declare the environmental protection tax of construction dust can be found in the following link:
1.@施工企业, please check the operation guidelines for the declaration of environmental protection tax for construction dust and tax payment in other places
2. Understand the mistakes in the declaration of environmental protection tax for construction dust