What subjects should be included in the environmental protection fee, and what are the environmental

Environmental protection fees should be included in management expenses.

Subjects are the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

The specific items included in the management expenses are: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or the company expenses and trade union expenses that should be borne by the enterprise.

Unemployment insurance premiums, labor insurance premiums, board fees, intermediary fees, consulting fees, litigation fees, and business entertainment expenses.

Office expenses, travel expenses.

Postal and telecommunications fees, greening fees, management salaries and welfare expenses, etc.

1.The cost of operation and maintenance of environmental protection virtual rolling equipment.

2.Green tax.

Original Sewage Charge).

3.Sewage treatment fee. (Discharged into the sewage water treatment plant.)

According to Article 4 of the Environmental Protection Tax Law, there is no need to pay environmental protection tax).

Environmental protection fees should be included in the management expense account, which is the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

The specific items included in the management expenses include: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or should be borne by the enterprise in the unified responsibility of the company's expenses, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, fees for hiring intermediary agencies, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management personnel wages and welfare expenses, etc.

Environmental protection fees should be included in the cost of measures.

The environmental protection fee refers to the spring noise fee taken by the units and individuals who pollute, damage and erode the environment in order to maintain, govern and protect the natural environment of human society.

Because there is an objective contradiction between internal economy and external uneconomy in modern business activities, many elements in the natural environment, such as air, water bodies, green spaces, forests, etc., cannot be used separately and exchanged at equal value. Therefore, for the sustainable development of society.

The state has the right and obligation to curb the damage to the natural environment, strengthen the regeneration function of the natural environment, and ensure the virtuous cycle of the natural environment by collecting environmental protection fees.

In construction management, environmental protection fees refer to the construction site.

Expenses required to meet the requirements of the environmental protection department.

Sewage charges are included in management fees.

Guide to the Application of Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment" stipulates: 6602 Administrative expenses.

1. This account accounts for the management expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise, including ......Compensation for mineral resources, research fees, sewage charges, etc.

Article 25 of the Accounting Standards for Small Enterprises (Cai Hui 2011 No. 17) stipulates that the expenses of small enterprises include operating costs, business taxes and surcharges, sales expenses, management expenses, financial expenses, etc.

2) Business tax and surcharge refer to the consumption tax, business tax, urban maintenance and construction tax, resource tax, land value-added tax, urban land use tax, real estate tax, vehicle and vessel tax, stamp duty and education surcharge, mineral resources compensation fee, sewage fee, etc., which should be borne by small enterprises to carry out daily production and business activities.

According to the above provisions, the sewage charges shall be recorded by enterprises that implement the Accounting Standards for Business Enterprises"Management fees"Subjects. Enterprises that implement the Small Business Accounting Standards should be credited"Sales tax and surcharges"Subjects.

Enterprises that implement the Accounting Standards for Business Enterprises should be recorded"Management costs --- sewage charges"Subjects. Enterprises that implement the Small Business Accounting Standards should be credited"Business tax and surcharge --- sewerage"Subjects.

Included in the management cost - sewage charge, if there is no separate sewage charge, it can be included in others.

For example, when an air polluting enterprise incurs a tax liability, the accounting entries are as follows:

Borrow: Administrative expenses (or manufacturing expenses).

Credit: Taxes Payable - Environmental Tax Payable (Air Pollution Tax).

When paying environmental taxes:

Borrow: Taxes payable - Environmental taxes payable (air pollution tax).

Credit: Bank deposits.

When environmental tax liabilities arise for small businesses, the accounting entries are as follows:

Borrow: Taxes and surcharges.

Credit: Taxes payable - Environmental taxes payable (air pollution taxes, etc.).

When paying environmental taxes:

Borrow: Taxes payable - Environmental taxes payable (air pollution tax).

Credit: Bank deposits.

Which returns should be filled out by environmental tax taxpayers.

1) First declaration.

Taxpayers who declare environmental protection tax for the first time shall fill in the "Environmental Protection Tax Basic Information Collection Form" to collect the basic information related to environmental protection tax of taxpayers.

If there is a change in the basic information related to environmental protection tax, the taxpayer shall go through the change formalities with the in-charge tax authorities in a timely manner.

2) The basic information collection form has been filled.

Taxpayers who have already filled in the basic information collection form can directly fill in the "Environmental Protection Tax Return" according to the following circumstances:

Environmental protection tax returns are divided into Category A returns and Category B returns.

Category A returns are for taxpayers who calculate pollutant emissions through automatic monitoring, monitoring agency monitoring, pollutant discharge coefficients and mass balance algorithms. (Taxpayers who enjoy tax reduction and exemption also need to fill in the relevant schedules for tax reduction and exemption to declare).

Category B returns are available to taxpayers other than Category A filings, including taxpayers filing on a per-time basis.

How do taxpayers who are eligible for Category A returns fill it out?

The class master table is suitable for taxpayers to summarize the declaration data of all pollutants to obtain the amount of tax payable (refund) for the current period.

2.Calculation Form of Environmental Protection Tax Declaration (Appendix 1) (applicable to air pollutants): applicable to the declaration and calculation of pollutants as air pollution.

3.Calculation Form of Environmental Protection Tax Return (Appendix 2) (applicable to water pollutants): applicable to the declaration and calculation of pollutants as water pollution.

4.Calculation Form of Environmental Protection Tax Return (Appendix 3) (applicable to solid waste): applicable to the declaration and calculation of pollutants as solid waste.

5.Calculation Form for Environmental Protection Tax Return (Schedule 4) (Applicable to Noise): It is applicable to the declaration and calculation of industrial noise as a pollutant.

6.Environmental Protection Tax Return Calculation Form (Tax Reduction and Exemption Details): It is applicable to the declaration and calculation of environmental protection tax reduction and exemption.

Environmental Protection Tax Return Form (Form B): Applicable to taxpayers who falsely sell dates to other taxpayers other than Category A declarations, including taxpayers who declare on a per-time basis, taxpayers who apply the table of Water Pollutant Equivalent Value of Livestock Breeding, Small Enterprises and Tertiary Industry attached to the Environmental Protection Tax Law, and taxpayers who use the sampling method to calculate pollutant emissionsIt can be seen that depending on the type of enterprise, there will be differences in the final accounting entries.

Not all enterprises need to pay environmental protection tax, if the financial understanding of environmental protection tax is not clear, it is recommended to come to the first stool to have one-on-one communication with a professional accounting teacher.