Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Ecology and Environment on Issues Concerning Environmental Protection Tax

Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Ecology and Environment on Issues Concerning Environmental Protection Tax
Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Ecology and Environment on Issues Concerning Environmental Protection Tax


Cai Shui [2018] No.23



March 30, 2018

Finance departments (bureaus), local SAT offices, local tax bureaus, and departments (bureaus) of environmental protection of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately listed in the State plan,

Issues on the collection of environmental protection tax are hereby notified as follows, according to the Law of the People's Republic of China on Environmental Protection Tax and its implementing regulations:

I.
  ......
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