1. When taxpayers file the environmental protection tax return for the first time or when the basic information related to environmental protection tax changes, the following documents shall be submitted:

(1) Basic Information  Form of Environmental Protection Tax (2 copies, used to collect basic information of taxpayers related to environmental protection tax).

(2) Under any of the following circumstances, relevant materials shall also be provided:

• Two copies of Basic Information Form of Air and Water Pollutants, which are applicable to the collection of basic information on taxable air and water pollutants.

• Two copies of Basic Information Form of Solid Waste, which are applicable to the collection of basic information on taxable solid waste.

• Two copies of Basic Information Form of  Noise, which are applicable to the collection of basic information on taxable noise.

• Two copies of Basic Information  Form of Pollutant Generation and Discharge Coefficient, which are applicable to the collection of basic information that taxpayers use to calculate pollutant discharge volume by the method of pollutant discharge coefficient.

2. For taxpayers who calculate pollutant emissions through automatic monitoring, monitoring by monitoring institutions, pollutant discharge coefficient and the material balance approach, the following documents shall be provided:

(1) Environmental Protection Tax Return (Class A) (2 copies).

(2) Under any of the following circumstances, relevant materials shall also be provided:

• If the taxable pollutants are air pollutants and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Air Pollutants) shall also be provided.

• If the taxable pollutants are water pollutants and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Water Pollutants) shall also be provided.

• If the taxable pollutants are solid waste and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Solid Waste) shall also be provided.

• If the taxable pollutant is noise and the collection method is not verified by the sampling calculation method, two copies of Monthly Calculation Report of Environmental Protection Tax (Applicable to Noise) shall also be provided.

• If the taxpayers are eligible for tax reduction or exemption and the collection method is not verified by the sampling calculation method, two copies of Detailed Calculation Report of Environmental Protection Tax Reduction or Exemption shall also be provided.

3. Two copies of Environmental Protection Tax Return (Class B) shall be submitted by other taxpayers that the Class A tax return is not applicable to, including taxpayers who calculate the discharge volume of taxable pollutants according to Paragraph 4 of Article 10 of the Environmental Protection Tax Law of the People's Republic of China; taxpayers that the Table of Equivalent Value of Water Pollutants in Livestock and Poultry Breeding Industry, Small Enterprises and Tertiary Industry, an attachment to the environmental protection tax law, is applicable to; and taxpayers who file the tax return on a per-time basis (these taxpayers shall fill in the Class B tax return on a monthly basis and file it on a quarterly basis, except those filing on a per-time basis).

1. Office hours

Immediate processing

2. Locations

Taxpayer service center (venue)

For the address of the taxpayer service center of each district (region), please visit the following website and refer to the map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

Beijing Municipal Electronic Taxation Service

https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html

3. Fees

Free of charge

4. Processing agencies

Competent tax authorities

1. The documents and forms can be found and downloaded in the "Download Center" section of the  website of tax bureaus of provinces (or autonomous regions, or municipalities directly under the Central Government or municipalities with independent planning authority) or collected from the taxpayer service centers.

2. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law shall have the same legal effect as handwritten signatures or seals.

3. Failure of taxpayers to file tax returns and submit tax information within the prescribed time limit will affect the results of tax credit evaluation, and the taxpayers in question shall bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

4. The general filing of environmental protection tax is applicable to taxpayers who calculate pollutant discharge through automatic monitoring, monitoring by monitoring institutions, pollutant discharge coefficient and the material balance approach. Taxpayers who enjoy tax reduction and exemption benefits also need to fill in relevant attachments for tax reduction and exemption for the filing.

5. Sampling calculation and filing on a per-time basis are applicable to taxpayers other than those subject to the general filing of environmental protection tax, including those subject to sampling calculation and simplified filing.

6. Taxpayers shall file and pay environmental protection tax to the tax authorities of the place where the taxable pollutants are discharged. Environmental protection tax for marine projects shall be levied and collected by the offshore oil tax (collection) management branch that administers tax affairs of the taxpayer.

7. The environmental protection tax shall be calculated monthly and filed and paid quarterly. Taxpayers shall file and pay the tax to the competent tax authorities within 15 days from the end of each quarter. Where tax cannot be paid on a regular period basis, it may be paid on a per-time basis, and the taxpayer shall file and pay the tax to the competent tax authorities within 15 days from the date of tax obligation occurrence. If the last day of the tax payment period is a statutory holiday, the next day after the holiday expires shall be the last day of the period; if there are more than 3 consecutive statutory holiday days within the time period, the deadline shall be postponed for the number of the preceding holiday days.

8. Taxpayers who are eligible for tax reductions or exemption shall file the tax return in accordance with the regulations during the tax reduction or exemption period and fill in the items of tax concession on the tax return and its attachments.