Circular on Seeking Public Comments on the Implementing Regulations for the Law on Environmental Protection Tax (Draft for Comment)
Circular on Seeking Public Comments on the Implementing Regulations for the Law on Environmental Protection Tax (Draft for Comment)
Circular on Seeking Public Comments on the Implementing Regulations for the Law on Environmental Protection Tax (Draft for Comment)
June 26, 2017
In order to thoroughly implement the principle of law-based taxation, increase the public participation in legislation, broaden the consensus of society and promote open legislation, scientific legislation and democratic legislation, we have drafted the Implementing Regulations for the Law on Environmental Protection Tax (Draft for Comment) and hereby seek public comments. The public may give comments through the following channels and ways prior to July 26, 2017:
1. Give comments via the Information Management System for Soliciting Opinions on Financial Regulations on the homepage of the website of the Ministry of Finance of the People's Republic of China (website: http://www.mof.gov.cn).
2. Send comments by correspondence to: the Treaty and Law Department of the Ministry of Finance, No.3 Nansanxiang, Sanlihe, Xicheng District, Beijing (postal code: 100820), with "Comments Sought on the Implementing Regulations for the Law on Environmental Protection Tax" indicated on the envelope.
Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax (Draft for Comment)
Chapter I General Provisions
Article 1 The Regulations are developed in accordance with the Law of the People's Republic of China on Environmental Protection Tax (the "Law").
Article 2 Other producers and operators as mentioned in Article 2 of the Law refer to the individual businesses and other organizations that engage in production and operation activities.
Article 3 Air pollutants as mentioned in Article 3 of the Law refer to the substances discharged into the environment that affect the quality of the air environment. The specific scope of air pollutants is determined by the Table of Taxable Pollutants and Equivalent Values attached to the Law.
Article 4 Water pollutants as mentioned in Article 3 of the Law refer to substances discharged into the environment that affect the quality of the water environment. The specific scope of water pollutants is determined by the Table of Taxable Pollutants and Equivalent Values attached to the Law.
Article 5 Solid waste as mentioned in Article 3 of the Law refers to solid waste generated in industrial production activities, medical waste generated in such activities as medical treatment, prevention and healthcare, and other solid waste determined by people's governments of provinces, autonomous regions and municipalities directly under the Central Government. The specific scope of solid waste is determined by the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law.
Article 6 Noise as mentioned in Article 3 of the Law refers to sound generated in industrial production activities that disturbs the surrounding living environment. The specific scope of noise is determined by the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law.
Article 7 The national or local standard of environmental protection as mentioned in Item 2 of Article 4 and Paragraph 2 of Article 5 of the Law refers to the environmental protection standard for the storage or disposal of solid waste formulated by the competent environmental protection authority of the State Council or people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 8 The national or local standard of emission as mentioned in Paragraph 1 of Article 5 of the Law refers to the national or local standard of pollutant emission formulated by the competent environmental protection authority of the State Council or people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 9 Centralized urban and rural sewage treatment facilities as mentioned in Paragraph 1 of Article 5 of the Law refer to the centralized sewage (sludge) treatment plants or facilities that provide the service of centralized treatment of public domestic sewage (sludge) for the public and for which finance departments pay operating service fees or arrange operating funds.
The facilities or places that provide the service of sewage treatment for enterprises, public institutions and other producers and operators in industrial parks, development zones, industrial gathering places and other particular areas, and the sewage treatment facilities or places built by enterprises, public institutions and other producers and operators for their own use are beyond the scope specified in the preceding paragraph.
Article 10 Centralized domestic waste treatment facilities as mentioned in Paragraph 1 of Article 5 of the Law refer to the centralized domestic waste treatment plants or facilities such as landfills, incineration plants and composting plants that provide the service of centralized treatment of public domestic waste for the public and for which finance departments pay operating service fees or arrange operating funds.
Chapter II Tax Basis and Amount Payable
Article 11 The pollutant emission amount as mentioned in Article 7 of the Law refers to the amount of taxable air pollutants or taxable water pollutants included in waste gas or sewage discharged by a taxpayer.
Article 12 The pollution equivalent number as mentioned in Article 7 of the Law refers to the specific quantitative indicator or value of pollution caused by air or water pollutants discharged by a taxpayer into the environment.
Article 13 The solid waste emission amount as mentioned in Article 7 of the Law is calculated by the formula as follows:
Solid waste emission amount = amount of solid waste generated in the current period - amount of solid waste comprehensively utilized in the current period - amount of solid waste stored in the current period - amount of solid waste disposed of in the current period
The foregoing amount of solid waste comprehensively utilized refers to the amount of solid waste comprehensively utilized in line with the requirements of the authorities in charge of development and reform, and industry and information technology under the State Council and exempt from environmental protection tax; the amount of solid waste stored or disposed of refers to the amount of solid waste stored or disposed of in line with the laws and regulations on environmental protection as well as national and local pollution control standards.
Article 14 If a taxpayer falls under any of the following circumstances, the emission amount of taxable solid waste shall be calculated based on the amount of solid waste generated in the current period:
1.
......
June 26, 2017
In order to thoroughly implement the principle of law-based taxation, increase the public participation in legislation, broaden the consensus of society and promote open legislation, scientific legislation and democratic legislation, we have drafted the Implementing Regulations for the Law on Environmental Protection Tax (Draft for Comment) and hereby seek public comments. The public may give comments through the following channels and ways prior to July 26, 2017:
1. Give comments via the Information Management System for Soliciting Opinions on Financial Regulations on the homepage of the website of the Ministry of Finance of the People's Republic of China (website: http://www.mof.gov.cn).
2. Send comments by correspondence to: the Treaty and Law Department of the Ministry of Finance, No.3 Nansanxiang, Sanlihe, Xicheng District, Beijing (postal code: 100820), with "Comments Sought on the Implementing Regulations for the Law on Environmental Protection Tax" indicated on the envelope.
Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax (Draft for Comment)
Chapter I General Provisions
Article 1 The Regulations are developed in accordance with the Law of the People's Republic of China on Environmental Protection Tax (the "Law").
Article 2 Other producers and operators as mentioned in Article 2 of the Law refer to the individual businesses and other organizations that engage in production and operation activities.
Article 3 Air pollutants as mentioned in Article 3 of the Law refer to the substances discharged into the environment that affect the quality of the air environment. The specific scope of air pollutants is determined by the Table of Taxable Pollutants and Equivalent Values attached to the Law.
Article 4 Water pollutants as mentioned in Article 3 of the Law refer to substances discharged into the environment that affect the quality of the water environment. The specific scope of water pollutants is determined by the Table of Taxable Pollutants and Equivalent Values attached to the Law.
Article 5 Solid waste as mentioned in Article 3 of the Law refers to solid waste generated in industrial production activities, medical waste generated in such activities as medical treatment, prevention and healthcare, and other solid waste determined by people's governments of provinces, autonomous regions and municipalities directly under the Central Government. The specific scope of solid waste is determined by the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law.
Article 6 Noise as mentioned in Article 3 of the Law refers to sound generated in industrial production activities that disturbs the surrounding living environment. The specific scope of noise is determined by the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law.
Article 7 The national or local standard of environmental protection as mentioned in Item 2 of Article 4 and Paragraph 2 of Article 5 of the Law refers to the environmental protection standard for the storage or disposal of solid waste formulated by the competent environmental protection authority of the State Council or people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 8 The national or local standard of emission as mentioned in Paragraph 1 of Article 5 of the Law refers to the national or local standard of pollutant emission formulated by the competent environmental protection authority of the State Council or people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 9 Centralized urban and rural sewage treatment facilities as mentioned in Paragraph 1 of Article 5 of the Law refer to the centralized sewage (sludge) treatment plants or facilities that provide the service of centralized treatment of public domestic sewage (sludge) for the public and for which finance departments pay operating service fees or arrange operating funds.
The facilities or places that provide the service of sewage treatment for enterprises, public institutions and other producers and operators in industrial parks, development zones, industrial gathering places and other particular areas, and the sewage treatment facilities or places built by enterprises, public institutions and other producers and operators for their own use are beyond the scope specified in the preceding paragraph.
Article 10 Centralized domestic waste treatment facilities as mentioned in Paragraph 1 of Article 5 of the Law refer to the centralized domestic waste treatment plants or facilities such as landfills, incineration plants and composting plants that provide the service of centralized treatment of public domestic waste for the public and for which finance departments pay operating service fees or arrange operating funds.
Chapter II Tax Basis and Amount Payable
Article 11 The pollutant emission amount as mentioned in Article 7 of the Law refers to the amount of taxable air pollutants or taxable water pollutants included in waste gas or sewage discharged by a taxpayer.
Article 12 The pollution equivalent number as mentioned in Article 7 of the Law refers to the specific quantitative indicator or value of pollution caused by air or water pollutants discharged by a taxpayer into the environment.
Article 13 The solid waste emission amount as mentioned in Article 7 of the Law is calculated by the formula as follows:
Solid waste emission amount = amount of solid waste generated in the current period - amount of solid waste comprehensively utilized in the current period - amount of solid waste stored in the current period - amount of solid waste disposed of in the current period
The foregoing amount of solid waste comprehensively utilized refers to the amount of solid waste comprehensively utilized in line with the requirements of the authorities in charge of development and reform, and industry and information technology under the State Council and exempt from environmental protection tax; the amount of solid waste stored or disposed of refers to the amount of solid waste stored or disposed of in line with the laws and regulations on environmental protection as well as national and local pollution control standards.
Article 14 If a taxpayer falls under any of the following circumstances, the emission amount of taxable solid waste shall be calculated based on the amount of solid waste generated in the current period:
1.
......