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Current position: environmental protection tax law of the people's Republic of China
Environmental protection tax law of the people's Republic of China
Date of issue: 14:24:54, September 1, 2017

Environmental protection tax law of the people's Republic of China full text

catalog

⊙ chapter I General Provisions

⊙ Chapter II tax basis and tax payable

Chapter III Tax Relief

⊙ Chapter IV collection management

⊙ Chapter V supplementary provisions



general provisions

Article 1 This law is formulated in order to protect and improve the environment, reduce pollutant emissions and promote the construction of ecological civilization.

Article 2 In the territory of the people's Republic of China and other sea areas under the jurisdiction of the people's Republic of China, enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment are taxpayers of environmental protection tax and shall pay environmental protection tax in accordance with the provisions of this law.

Article 3 The term "taxable pollutants" as mentioned in this Law refers to air pollutants, water pollutants, solid waste and noise specified in the table of items and taxes of environmental protection tax and the table of taxable pollutants and equivalent values attached to this law.

Article 4 In any of the following circumstances, it is not a direct discharge of pollutants into the environment and no environmental protection tax shall be paid for the corresponding pollutants:

(1) enterprises, institutions and other production and business operators discharge taxable pollutants into legally established places for centralized treatment of sewage and domestic garbage;

(2) enterprises, institutions and other producers or operators store or dispose of solid waste in facilities or places that meet the national and local environmental protection standards.

Article 5 Environmental protection tax shall be paid if the legally established sites for centralized treatment of urban and rural sewage and domestic garbage discharge taxable pollutants into the environment in excess of the discharge standards set by the state and local authorities.

Enterprises, institutions and other production and business operators that do not meet the national and local environmental protection standards in the storage or disposal of solid waste shall pay environmental protection tax.

Article 6 The tax items and tax amount of environmental protection tax shall be implemented in accordance with the table of tax items and taxes of environmental protection tax attached to this law.

The people's governments of provinces, autonomous regions and municipalities directly under the central government shall, in overall consideration of their respective environmental carrying capacity, pollutant discharge status and requirements for economic, social and ecological development goals, determine and adjust the specific applicable tax amount of taxable air pollutants and water pollutants within the range of tax prescribed in the attached table of environmental protection tax items and taxes attached to this law, and shall be submitted to the people's Congress at the same level for standing And report to the Standing Committee of the National People's Congress and the State Council for decision.



Chapter II basis for tax calculation and amount of tax payable

Article 7 The tax basis for taxable pollutants shall be determined according to the following methods:

(1) the taxable air pollutants shall be determined according to the equivalent pollution equivalent of the pollutant emissions;

(2) the taxable water pollutants shall be determined according to the equivalent pollution equivalent of the pollutant discharge amount;

(3) Taxable solid waste shall be determined according to the discharge amount of solid waste;

(4) the taxable noise shall be determined according to the decibels exceeding the national standards.

Article 8 The pollution equivalent number of taxable air pollutants and water pollutants shall be calculated by dividing the discharge amount of such pollutants by the pollution equivalent value of the pollutants. The specific pollution equivalent values of each kind of taxable air pollutants and water pollutants shall be implemented in accordance with the table of taxable pollutants and equivalent values attached to this law.

Article 9 Environmental protection tax shall be levied on the first three pollutants according to the order of pollution equivalent number from large to small for each emission outlet or no discharge outlet.

According to the table of taxable pollutants and equivalent values attached to this law, the first type of water pollutants and other types of water pollutants shall be distinguished. According to the order of pollution equivalent number, environmental protection tax shall be levied on the first five categories of water pollutants and environmental protection tax shall be levied on other types of water pollutants according to the first three items.

The people's governments of provinces, autonomous regions and municipalities directly under the central government may, according to the special needs of their respective regions for pollutant emission reduction, increase the number of taxable pollutants for which environmental protection tax is levied at the same discharge outlet, which shall be reported to the Standing Committee of the people's Congress at the same level for decision, and to the Standing Committee of the National People's Congress and the State Council for the record.

Article 10 The emission of taxable air pollutants, water pollutants and solid waste and the decibels of noise shall be calculated according to the following methods and sequence:

(1) if taxpayers install and use automatic monitoring equipment for pollutants in accordance with state regulations and monitoring standards, the calculation shall be based on the automatic monitoring data of pollutants;

(2) if the taxpayer does not install and use automatic monitoring equipment for pollutants, the calculation shall be made according to the monitoring data issued by the monitoring institution in conformity with the relevant provisions and monitoring standards of the state;

(3) if the conditions for monitoring are not met due to various types of pollutants discharged, the calculation shall be carried out in accordance with the pollutant discharge coefficient and material balance method prescribed by the competent department of environmental protection under the State Council;

(4) if it is not possible to calculate according to the methods specified in Items 1 to 3 of this article, the calculation shall be checked and verified according to the sampling method prescribed by the competent department of environmental protection of the people's Government of the province, autonomous region or municipality directly under the central government.

Article 11 The taxable amount of environmental protection tax shall be calculated according to the following methods:

(1) the taxable amount of air pollutants is the pollution equivalent multiplied by the specific applicable tax amount;

(2) the taxable amount of water pollutants is the pollution equivalent multiplied by the specific applicable tax amount;

(3) the taxable amount of solid waste is the discharge of solid waste multiplied by the specific applicable tax amount;

(4) the amount of tax payable for taxable noise shall be the specific applicable tax amount corresponding to the decibels exceeding the standard prescribed by the state.


Chapter III tax reduction and exemption

Article 12 Environmental protection tax shall be temporarily exempted under the following circumstances:

(1) discharge of taxable pollutants from agricultural production (excluding large-scale breeding); and;

(2) discharge of taxable pollutants by mobile pollution sources such as motor vehicles, railway locomotives, non road mobile machinery, ships and aircraft; and;

(3) the discharge of corresponding taxable pollutants from legally established sites for the centralized treatment of urban and rural sewage and domestic garbage does not exceed the discharge standards set by the state and local authorities;

(4) the solid waste comprehensively utilized by taxpayers meets the national and local environmental protection standards; and;

(5) other circumstances under which tax exemption is approved by the State Council.

The provisions on tax exemption mentioned in Item 5 of the preceding paragraph shall be reported by the State Council to the Standing Committee of the National People's Congress for the record.

Article 13 If the concentration value of the taxable air or water pollutants discharged by a taxpayer is lower than 30% of the national and local standards for pollutant discharge, the environmental protection tax shall be levied at a reduced rate of 75%. If the concentration value of the taxable air or water pollutants discharged by a taxpayer is less than 50% of the national and local pollutant discharge standards, the environmental protection tax shall be reduced by 50%.


Chapter IV administration of expropriation

Article 14 The collection and administration of environmental protection tax shall be administered by the relevant tax authorities of the people's Republic of China in accordance with the provisions of the tax law of the people's Republic of China.

The competent department of environmental protection shall be responsible for the monitoring and management of pollutants in accordance with the provisions of this Law and relevant environmental protection laws and regulations.

Local people's governments at or above the county level shall establish a working mechanism of division of labor and cooperation among tax authorities, competent environmental protection departments and other relevant units, strengthen the administration of environmental protection tax collection, and ensure that the taxes are put into storage in full and in time.

Article 15 Tax authorities and tax authorities should establish a platform for sharing information with tax authorities.

The competent environmental protection department shall regularly submit the pollutant discharge permit, pollutant discharge data, environmental violations and administrative penalties of the pollutant discharge unit to the tax authorities on a regular basis.

The tax authorities shall regularly submit to the competent department of environmental protection tax the taxpayer's tax declaration, tax warehousing, tax reduction and exemption, tax arrears and risk doubts.

Article 16 The time of tax liability is the day on which the taxpayer discharges the taxable pollutants.

Article 17 A taxpayer shall declare and pay environmental protection tax to the tax authorities in the place where the taxable pollutants are discharged.

Article 18 Environmental protection tax shall be calculated monthly and declared and paid quarterly. If the payment cannot be made within a fixed period of time, it may be declared and paid each time.

When reporting tax information on the types and concentrations of air pollutants and the amount of other pollutants that should be paid by the taxpayer to the tax authorities, according to the tax authorities' requirements, the tax authorities should submit the tax information.

Article 19 Tax returns shall be made to the tax authorities within 15 days of the end of the quarter. If a taxpayer makes a declaration and pays tax on a time basis, it shall, within 15 days from the date of the occurrence of the tax payment obligation, file a tax return with the tax authorities and pay the tax.

A taxpayer shall, in accordance with the law, truthfully handle the tax declaration and bear responsibility for the authenticity and completeness of the declaration.

Article 20 The tax authorities shall compare the taxpayer's tax declaration data with the relevant data submitted by the competent environmental protection department.

If the tax authorities find that the data and materials of taxpayers' tax returns are abnormal or the taxpayers fail to file tax returns within the prescribed time limit, they may apply to the competent environmental protection department for review, and the competent environmental protection department shall, within 15 days from the date of receiving the data and materials from the tax authorities, issue a review opinion to the tax authorities. The tax authorities shall adjust the tax payable of taxpayers in accordance with the data reviewed by the competent environmental protection department.

Article 21 Where the amount of pollutant discharge is determined and calculated in accordance with the provisions of item 4 of Article 10 of this law, the type, quantity and tax payable of the pollutant discharge shall be determined by the tax authorities in conjunction with the competent environmental protection department.

Article 22 The specific measures for declaration and payment of environmental protection tax by taxpayers who discharge taxable air pollutants, water pollutants or solid waste into the sea areas under the jurisdiction of the people's Republic of China from marine projects shall be formulated by the competent tax department under the State Council in conjunction with the competent marine department under the State Council.

Article 23 Taxpayers, tax authorities, environmental protection authorities and their staff who violate the provisions of this Law shall be investigated for legal responsibility in accordance with the law of the people's Republic of China on the administration of tax collection, the law of the people's Republic of China on environmental protection and other relevant laws and regulations.

Article 24 People's governments at all levels shall encourage taxpayers to increase investment in environmental protection construction, and provide financial and policy support for taxpayers' investment in automatic monitoring equipment for pollutants.



Chapter V supplementary provisions

Article 25 In this law, the meanings of the following terms are as follows:

(1) pollution equivalent refers to a comprehensive indicator or unit of measurement for measuring the environmental pollution caused by different pollutants according to the degree of harm caused to the environment by pollutants or pollutant discharge activities and the technical and economic efficiency of treatment. The pollution degree of different pollutants with the same pollution equivalent in the same medium is basically the same.

(2) the pollutant discharge coefficient refers to the statistical average of the amount of pollutants to be discharged per unit of production under normal technical, economic and management conditions.

In the production process, three methods of material conservation are used to calculate the quality of materials.

Article 26 Enterprises, institutions and other producers and business operators that directly discharge taxable pollutants into the environment shall, in addition to paying environmental protection tax in accordance with the provisions of this law, be liable for the damage caused.

Article 27 As of the date of implementation of this law, environmental protection tax shall be levied in accordance with the provisions of this law, and no sewage charges shall be levied.

Article 28 This Law shall come into force as of January 1, 2018

Key words: environmental protection tax law of the people's Republic of China

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