據國(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)(ju)(ju)山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)稅(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)(ju)政(zheng)策文件宣布(bu)(bu)，為增強情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)稅(shui)(shui)(shui)征收(shou)(shou)(shou)操持，規范山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)施工(gong)揚(yang)塵情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)稅(shui)(shui)(shui)審(shen)定(ding)計(ji)較及報告(gao)(gao)(gao)征收(shou)(shou)(shou)任務(wu)(wu)，2023年12月21日，國(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)(ju)(ju)山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)稅(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)(ju)、山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)生態(tai)情況(kuang)(kuang)(kuang)(kuang)(kuang)廳(ting)(ting)兩部分連系(xi)宣布(bu)(bu)《對于(yu)施工(gong)揚(yang)塵情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)稅(shui)(shui)(shui)審(shen)定(ding)計(ji)較及征收(shou)(shou)(shou)操持有關(guan)事變(bian)的通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)》（國(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)(ju)(ju)山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)稅(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)(ju) 山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)生態(tai)情況(kuang)(kuang)(kuang)(kuang)(kuang)廳(ting)(ting)通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)2023年第(di)4號）（以下簡稱(cheng)《通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)》），《通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)》指出，按(an)照《中華國(guo)民共和國(guo)情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)稅(shui)(shui)(shui)法》及其實(shi)(shi)行條例、《中華國(guo)民共和國(guo)稅(shui)(shui)(shui)收(shou)(shou)(shou)征收(shou)(shou)(shou)操持法》及其實(shi)(shi)行細(xi)則、《山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)處所稅(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)(ju)?山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)廳(ting)(ting)對于(yu)宣布(bu)(bu)〈山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)稅(shui)(shui)(shui)審(shen)定(ding)計(ji)較體例（試(shi)行）〉的通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)》（山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)處所稅(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)(ju)?山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)廳(ting)(ting)通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)2018年第(di)1號，國(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)局(ju)(ju)(ju)山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)稅(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)(ju)通知(zhi)(zhi)布(bu)(bu)告(gao)(gao)(gao)2018年第(di)6號點竄，以下簡稱(cheng)《審(shen)定(ding)計(ji)較體例》）有關(guan)劃(hua)定(ding)，連系(xi)山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)現實(shi)(shi)，現對山(shan)(shan)(shan)西(xi)(xi)省(sheng)(sheng)(sheng)施工(gong)揚(yang)塵情況(kuang)(kuang)(kuang)(kuang)(kuang)掩護(hu)稅(shui)(shui)(shui)審(shen)定(ding)計(ji)較及征收(shou)(shou)(shou)操持有關(guan)事變(bian)停止了明(ming)白。詳細(xi)內容(rong)為：

一、施工揚塵情況掩護稅審定計較有關事變

（一）征(zheng)稅主體（擔任交納單元）

《審定計較體(ti)例》第(di)五條第(di)一款(kuan)劃定的“修(xiu)(xiu)建(jian)(jian)工(gong)(gong)(gong)地和市(shi)政（拆(chai)遷(qian)）工(gong)(gong)(gong)地施(shi)(shi)工(gong)(gong)(gong)揚塵”，其情(qing)況(kuang)掩護稅征稅主體(ti)（擔任交納單(dan)(dan)元）為修(xiu)(xiu)建(jian)(jian)工(gong)(gong)(gong)程(cheng)、市(shi)政工(gong)(gong)(gong)程(cheng)、拆(chai)遷(qian)工(gong)(gong)(gong)程(cheng)和道橋(qiao)施(shi)(shi)工(gong)(gong)(gong)工(gong)(gong)(gong)程(cheng)等(deng)施(shi)(shi)工(gong)(gong)(gong)勾當中合適(shi)《中華國(guo)(guo)民共和國(guo)(guo)修(xiu)(xiu)建(jian)(jian)法》劃定的總承包單(dan)(dan)元，即《修(xiu)(xiu)建(jian)(jian)工(gong)(gong)(gong)程(cheng)施(shi)(shi)工(gong)(gong)(gong)允(yun)許證》上(shang)說明(ming)的施(shi)(shi)工(gong)(gong)(gong)單(dan)(dan)元，無(wu)《修(xiu)(xiu)建(jian)(jian)工(gong)(gong)(gong)程(cheng)施(shi)(shi)工(gong)(gong)(gong)允(yun)許證》的為工(gong)(gong)(gong)程(cheng)總承包條約(yue)中的承包方。

（二(er)）計稅面積的計較體例

《審定計(ji)較(jiao)(jiao)體例》第(di)五(wu)條第(di)一款劃(hua)定的(de)“月(yue)(yue)修建面積或(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)面積”，按(an)照(zhao)(zhao)總修建施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)面積除以施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)期(qi)停止(zhi)計(ji)較(jiao)(jiao)。總修建施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)面積按(an)照(zhao)(zhao)扶(fu)植(zhi)行政主管部分核發的(de)《修建工(gong)(gong)(gong)(gong)程(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)允(yun)許(xu)(xu)證》、施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)條約(yue)等資料上載(zai)明的(de)扶(fu)植(zhi)范圍（修建面積或(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)面積）肯定。施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)期(qi)按(an)照(zhao)(zhao)《修建工(gong)(gong)(gong)(gong)程(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)允(yun)許(xu)(xu)證》、施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)條約(yue)等資料上載(zai)明的(de)條約(yue)完(wan)工(gong)(gong)(gong)(gong)日(ri)(ri)期(qi)、條約(yue)完(wan)工(gong)(gong)(gong)(gong)日(ri)(ri)期(qi)或(huo)(huo)條約(yue)工(gong)(gong)(gong)(gong)期(qi)天數肯定，并按(an)月(yue)(yue)停止(zhi)核算，詳細為：月(yue)(yue)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)期(qi)少(shao)于5日(ri)(ri)的(de)不計(ji)較(jiao)(jiao)，5日(ri)(ri)至15日(ri)(ri)的(de)按(an)半個月(yue)(yue)計(ji)較(jiao)(jiao)，跨越15日(ri)(ri)的(de)按(an)一個月(yue)(yue)計(ji)較(jiao)(jiao)；工(gong)(gong)(gong)(gong)程(cheng)名目施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)期(qi)缺乏一個月(yue)(yue)的(de)，可按(an)次(ci)計(ji)較(jiao)(jiao)。

“月修(xiu)建(jian)面(mian)(mian)(mian)積(ji)(ji)(ji)或(huo)(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)面(mian)(mian)(mian)積(ji)(ji)(ji)”肯定(ding)后，在(zai)施(shi)(shi)(shi)工(gong)(gong)(gong)工(gong)(gong)(gong)期(qi)內不再轉變。現(xian)(xian)實行(xing)工(gong)(gong)(gong)工(gong)(gong)(gong)期(qi)與(yu)《修(xiu)建(jian)工(gong)(gong)(gong)程施(shi)(shi)(shi)工(gong)(gong)(gong)允許證》、施(shi)(shi)(shi)工(gong)(gong)(gong)條(tiao)約等資料上載明的(de)施(shi)(shi)(shi)工(gong)(gong)(gong)工(gong)(gong)(gong)期(qi)不符的(de)，以現(xian)(xian)實行(xing)工(gong)(gong)(gong)工(gong)(gong)(gong)期(qi)為(wei)準計稅。在(zai)工(gong)(gong)(gong)程名目(mu)完工(gong)(gong)(gong)時，已計稅修(xiu)建(jian)面(mian)(mian)(mian)積(ji)(ji)(ji)或(huo)(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)面(mian)(mian)(mian)積(ji)(ji)(ji)與(yu)總(zong)修(xiu)建(jian)施(shi)(shi)(shi)工(gong)(gong)(gong)面(mian)(mian)(mian)積(ji)(ji)(ji)有差額的(de)，應(ying)一次性計稅。工(gong)(gong)(gong)程名目(mu)完工(gong)(gong)(gong)后果故停止實行(xing)條(tiao)約，應(ying)按照國民法院訊(xun)斷書等具備法令效率的(de)證據(ju)肯定(ding)現(xian)(xian)實修(xiu)建(jian)面(mian)(mian)(mian)積(ji)(ji)(ji)或(huo)(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)面(mian)(mian)(mian)積(ji)(ji)(ji)，已計稅修(xiu)建(jian)面(mian)(mian)(mian)積(ji)(ji)(ji)或(huo)(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)面(mian)(mian)(mian)積(ji)(ji)(ji)與(yu)現(xian)(xian)實修(xiu)建(jian)面(mian)(mian)(mian)積(ji)(ji)(ji)或(huo)(huo)(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)面(mian)(mian)(mian)積(ji)(ji)(ji)不分歧的(de)，應(ying)據(ju)實計稅，多退少補。

二、施工揚塵情況掩護稅征收操持有關事變

（一）合適(shi)本通(tong)知布告(gao)一、（一）中劃定的施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)揚(yang)塵情(qing)況掩護(hu)稅(shui)(shui)征稅(shui)(shui)主體（擔(dan)任交納(na)單(dan)元）前提的施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)元，在山西省(sheng)范圍內停(ting)止修建工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)、市政工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)、拆遷工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)和(he)道橋施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)等施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)勾當，包含：省(sheng)內戶(hu)(hu)(hu)本地(di)施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)、省(sheng)內戶(hu)(hu)(hu)報(bao)(bao)驗施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)、省(sheng)內戶(hu)(hu)(hu)同市跨(kua)區施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)（無需報(bao)(bao)驗）和(he)省(sheng)外(wai)戶(hu)(hu)(hu)跨(kua)省(sheng)來(lai)晉報(bao)(bao)驗施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)，應經由過程(cheng)(cheng)(cheng)(cheng)(cheng)山西省(sheng)電(dian)子稅(shui)(shui)務(wu)局(ju)《財產(chan)和(he)行(xing)動稅(shui)(shui)稅(shui)(shui)源信(xin)息(xi)報(bao)(bao)告(gao)》停(ting)止施(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)揚(yang)塵情(qing)況掩護(hu)稅(shui)(shui)稅(shui)(shui)源信(xin)息(xi)收(shou)羅，或到工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)名目地(di)點(dian)地(di)辦稅(shui)(shui)辦事廳操持。在工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)現實完(wan)工(gong)(gong)(gong)(gong)后，應按照本通(tong)知布告(gao)一、（二）中劃定按月(yue)計較應征稅(shui)(shui)額，按季向工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)地(di)點(dian)地(di)主管稅(shui)(shui)務(wu)構造(zao)報(bao)(bao)告(gao)交納(na)；現實行(xing)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)期缺(que)乏一個月(yue)的，可(ke)按次報(bao)(bao)告(gao)交納(na)。

（二）施工單元(yuan)在計較施工揚塵情況掩護稅時，應按照住房城鄉扶植(zhi)等主管部分對揚塵按捺方法的(de)認定及懲(cheng)罰情況，對比《審(shen)定計較體例(li)》附件5《施工揚塵發生、增(zeng)添系(xi)數(shu)表》肯定揚塵排放量(liang)增(zeng)添系(xi)數(shu)，自(zi)行(xing)計較報告，有關資料保(bao)存(cun)備(bei)查。

（三）報告交納施工(gong)(gong)揚(yang)(yang)塵(chen)情(qing)況(kuang)掩護稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)施工(gong)(gong)單(dan)元，應(ying)在工(gong)(gong)程(cheng)完工(gong)(gong)或停(ting)止(zhi)實行條(tiao)約訊斷等失效之日(ri)起下(xia)一個情(qing)況(kuang)掩護稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)報告期內，計較清(qing)繳工(gong)(gong)程(cheng)名(ming)目(mu)施工(gong)(gong)揚(yang)(yang)塵(chen)情(qing)況(kuang)掩護稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)，并經(jing)由過程(cheng)山西省電(dian)子稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)局《財(cai)產和行動稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)源信息報告》停(ting)止(zhi)施工(gong)(gong)揚(yang)(yang)塵(chen)情(qing)況(kuang)掩護稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)源信息，或到(dao)工(gong)(gong)程(cheng)名(ming)目(mu)地點(dian)地辦稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)辦事廳操持。對未(wei)按(an)劃(hua)定(ding)操持的(de)，工(gong)(gong)程(cheng)名(ming)目(mu)地點(dian)地主管稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)構造根據《中華國(guo)民共和國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征收(shou)操持法》及(ji)(ji)其實行細則追(zhui)繳稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款及(ji)(ji)滯納金，施工(gong)(gong)單(dan)元機構地點(dian)地主管稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)構造予以(yi)共同。

本通(tong)知布告自(zi)2024年1月1日起實(shi)行。

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