Law of the People's Republic of China on Environmental Protection Tax
Law of the People's Republic of China on Environmental Protection Tax
Law of the People's Republic of China on Environmental Protection Tax
Order of the President of the People's Republic of China No.61
December 25, 2016
The Law of the People's Republic of China on Environmental Protection Tax, adopted at the 25th Session of the Standing Committee of the 12th National People's Congress of the People's Republic of China on December 25, 2016, is hereby issued for implementation on January 1, 2018.
Xi Jinping, president of the People's Republic of China
Law of the People's Republic of China on Environmental Protection Tax
(Adopted at the 25th Session of the 12th Standing Committee of the National People's Congress on December 25, 2016)
Contents
Chapter I General Provisions
Chapter II Tax Basis and Amount Payable
Chapter III Tax Deduction and Exemption
Chapter IV Administration of Tax Collection
Chapter V Supplementary Provisions
Chapter I General Provisions
Article 1 The Law of the People's Republic of China on Environmental Protection Tax (this "Law") is formulated for the purpose of protecting and improving the environment, reducing pollutant emissions, and promoting the construction of ecological civilization.
Article 2 Enterprises, entities, other producers and operators that directly emit taxable pollutants into the environment within the territory and other sea areas under the jurisdiction of the People's Republic of China are taxpayers of environmental protection tax, who shall pay tax in accordance with this Law.
Article 3 For the purpose of this Law, taxable pollutants refer to air and water pollutants, solid waste and noise specified in the Table of Taxable Items and Amount of Environmental Protection Tax and the Table of Taxable Pollutants and Equivalent Values attached hereto.
Article 4 In any of the following circumstances, which are not circumstances of direct emission of pollutants into the environment, the environmental protection tax shall not be paid for corresponding pollutants:
1. Enterprises, entities, other producers and operators that directly emit taxable pollutants into the centralized sewage and domestic waste treatment facilities established by law; or
2. Enterprises, entities, other producers and operators that store or dispose of solid wastes in facilities or places that meet the national or local standard of environmental protection.
Article 5 Where lawfully established centralized urban sewage and domestic waste treatment facilities emit taxable pollutants into the environment exceeding the limit prescribed by the national or local standard, they shall pay environmental protection tax.
Where the solid wastes stored or disposed of by enterprises, entities and other producers and operators are not in compliance with the national or local standard of environmental protection, they shall pay environmental protection tax.
Article 6 For taxable items and the amount of environmental protection tax, the Table of Taxable Items and Amount of Environmental Protection Tax attached to this Law shall be followed.
People's governments at the levels of province, autonomous region and municipality directly under the Central Government may raise the determination of and adjustment to the applicable tax amount of the taxable air and water pollutants within the tax amount range set out in the Table of Taxable Items and Amount of Environmental Protection Tax by taking their specific environmental capacity, status quo of pollutant emission, and economic, social and ecological development goals into account.
......
Order of the President of the People's Republic of China No.61
December 25, 2016
The Law of the People's Republic of China on Environmental Protection Tax, adopted at the 25th Session of the Standing Committee of the 12th National People's Congress of the People's Republic of China on December 25, 2016, is hereby issued for implementation on January 1, 2018.
Xi Jinping, president of the People's Republic of China
Law of the People's Republic of China on Environmental Protection Tax
(Adopted at the 25th Session of the 12th Standing Committee of the National People's Congress on December 25, 2016)
Contents
Chapter I General Provisions
Chapter II Tax Basis and Amount Payable
Chapter III Tax Deduction and Exemption
Chapter IV Administration of Tax Collection
Chapter V Supplementary Provisions
Chapter I General Provisions
Article 1 The Law of the People's Republic of China on Environmental Protection Tax (this "Law") is formulated for the purpose of protecting and improving the environment, reducing pollutant emissions, and promoting the construction of ecological civilization.
Article 2 Enterprises, entities, other producers and operators that directly emit taxable pollutants into the environment within the territory and other sea areas under the jurisdiction of the People's Republic of China are taxpayers of environmental protection tax, who shall pay tax in accordance with this Law.
Article 3 For the purpose of this Law, taxable pollutants refer to air and water pollutants, solid waste and noise specified in the Table of Taxable Items and Amount of Environmental Protection Tax and the Table of Taxable Pollutants and Equivalent Values attached hereto.
Article 4 In any of the following circumstances, which are not circumstances of direct emission of pollutants into the environment, the environmental protection tax shall not be paid for corresponding pollutants:
1. Enterprises, entities, other producers and operators that directly emit taxable pollutants into the centralized sewage and domestic waste treatment facilities established by law; or
2. Enterprises, entities, other producers and operators that store or dispose of solid wastes in facilities or places that meet the national or local standard of environmental protection.
Article 5 Where lawfully established centralized urban sewage and domestic waste treatment facilities emit taxable pollutants into the environment exceeding the limit prescribed by the national or local standard, they shall pay environmental protection tax.
Where the solid wastes stored or disposed of by enterprises, entities and other producers and operators are not in compliance with the national or local standard of environmental protection, they shall pay environmental protection tax.
Article 6 For taxable items and the amount of environmental protection tax, the Table of Taxable Items and Amount of Environmental Protection Tax attached to this Law shall be followed.
People's governments at the levels of province, autonomous region and municipality directly under the Central Government may raise the determination of and adjustment to the applicable tax amount of the taxable air and water pollutants within the tax amount range set out in the Table of Taxable Items and Amount of Environmental Protection Tax by taking their specific environmental capacity, status quo of pollutant emission, and economic, social and ecological development goals into account.
......