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New Law Levies Tax Based on Pollutant Volume

The Standing Committee of the National People’s Congress (NPC) recently passed the Environmental Protection Tax Law of the PRC in a bid to protect and improve the environment and reduce emissions of pollutants. The new law will take effect on 1 January 2018.

The new law stipulates that enterprises, public institutions and other producers and business operators that directly discharge taxable pollutants into the environment shall be taxpayers of environmental protection tax. Taxable pollutants refer to air pollutants, water pollutants, solid waste and noise stipulated in the two appendices of the Environmental Protection Tax Law, namely Table of Taxable Items and Tax Rates of Environmental Protection Tax and Table of Taxable Pollutants and Their Equivalent Values.

The people’s governments of all provinces, autonomous regions and municipalities directly under the Central government shall, by taking into overall consideration the environmental carrying capacities, status quo of pollutant discharges, and the requirements of economic, social and ecological development goals, determine and adjust the specific tax rates applicable to taxable air pollutants and water pollutants within the range of the tax rates prescribed in the Table of Taxable Items and Tax Rates of Environmental Protection Tax appended to this Law, and report them to the standing committees of the people’s congresses at the same levels for decision, and to the NPC Standing Committee and the State Council for recordation.

Environmental protection tax shall be levied in lieu of sewage charges in accordance with regulations after the Environmental Protection Tax Law comes into force.

The Table of Taxable Items and Tax Rates of Environmental Protection Tax prescribes the following variable tax rates:

  • Air pollutants: RMB1.2-RMB12 per pollutant equivalent value
  • Water pollutants: RMB1.4-RMB14 per pollutant equivalent value
  • Solid waste: RMB5-RMB1,000 per ton
  • Noise: RMB350-RMB11,200 per month

For details of the Environmental Protection Tax Law of the PRC in Chinese, please see:

http://www.npc.gov.cn/npc/xinwen/2016-12/25/content_2004993.htm

Content provided by Picture: HKTDC Research
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