Article 4 of the Measures for the Administration of Urban Domestic Waste stipulates the tax basis for the declaration of urban domestic waste treatment fee, and urban residents need to pay the urban domestic waste treatment fee in accordance with the charging standards determined by the people's government and relevant regulations. Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities. Banks and other financial institutions shall register the tax registration certificate number in the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate. When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall give it.

The tax rate of municipal solid waste treatment fee is 6%.

The "Notes on Sales Services, Intangible Assets and Real Estate" in the annex 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensively Promoting the Pilot of Changing Business Tax to VAT (Caishui [2065438+06] No.36) stipulates that:

Residents' daily services refer to the services mainly provided to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on.

According to the above provisions, the value-added tax is calculated and paid at the applicable tax rate of 6% for urban disposal.

Legal basis:

"Measures for the Administration of Urban Domestic Waste" Article 4 The urban domestic waste treatment fee shall be used exclusively for the collection, transportation and disposal of urban domestic waste, and it is strictly prohibited to use it for other purposes.

Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, responsible for the management and supervision of the printing, purchase, issuance, acquisition, storage and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.