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Guangdong Announces Environmental Protection Tax Rates

Guangdong recently announced the following tax rates applicable to taxable air and water pollutants:

  • Air pollutants: RMB1.8 per pollutant equivalent value
  • Water pollutants: RMB2.8 per pollutant equivalent value

The above tax rates shall take effect on 1 January 2018. Under the Environmental Protection Tax Law of the People’s Republic of China, enterprises, public institutions and business operators that directly discharge taxable pollutants into the environment shall pay the newly introduced environmental protection tax. The people’s governments of all provinces, autonomous regions and municipalities directly under the Central government shall, taking into consideration the local conditions, determine and adjust the specific tax rates applicable to taxable air pollutants and water pollutants within the range of the prescribed tax rates. They shall report the applicable tax rates to the standing committee of the people’s congresses at the same level for decision, and to the National People’s Congress Standing Committee and the State Council for recordation.

For further details, please refer to the following links:

Decision of the Standing Committee of the Guangdong Provincial People’s Congress on Specific Tax Rates of Environmental Protection Tax Applicable to Taxable Air and Water Pollutants (Announcement No. 95 of the Standing Committee of the 12th Guangdong Provincial People’s Congress) (in Chinese)

New Law Levies Tax Based on Pollutant Volume

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