Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China

Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China Order of the State Council (No. 693) The Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China is hereby issued, and shall come into force on January 1, 2018. Premier: Li Keqiang December 25, 2017 Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China Chapter I General Provisions Article 1 This Regulation is developed in accordance with the Environmental Protection Tax Law of the People's Republic of China (hereinafter referred to as the “ Environmental Protection Tax Law ”). Article 2 The specific scope of “other solid waste” as referred to in the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Environmental Protection Tax Law shall be determined according to the procedures as specified in paragraph 2 of Article 6 of the Environmental Protection Tax Law . Article 3 “Urban and rural centralized sewage treatment places” as referred to in paragraph 1 of Article 5 , and item (3) of paragraph 1 of Article 12 of the Environmental Protection Tax Law means the places that provide the public with domestic sewage treatment services, excluding the places that provide sewage treatment services for enterprises, public institutions and other producers and distributors within industrial parks, development zones and other industry cluster regions, and the sewage treatment places built by enterprises, public institutions and other producers and distributors for their own use. Article 4 The livestock and poultry farms that reach the scale standards determined by the provincial people's governments and havepollutant discharge outlets shall pay environmental protection tax according to the law. The comprehensive utilization and harmless treatment of livestock and poultry waste conducted according to the law do not fall within the scope of directly discharging pollutants to the environment, and thus shall not be subject to environmental protection tax. Chapter II Taxation Basis Article 5 The taxation basis for taxable solid waste shall be determined on the basis of the discharges of solid waste. The discharges of solid waste shall be the balance after deducting the storage quantity, disposal quantity, and comprehensive utilization quantity of taxable solid waste in the current period from the output of taxable solid waste in the current period. “Storage quantity and disposal quantity of solid waste” as referred to in the preceding paragraph means the quantity of solid waste stored or disposed of at the facilities or places that meet the national and local environmental protection standards; and the “quantity of comprehensive utilization of solid waste” means the quantity of solid waste utilized in a comprehensive manner in accordance with the requirements for the comprehensive utilization of resources of the development and reform administrative department and the industry and information technology administrative department of the State Council and the national and local environmental protection standards. Article 6 Where a taxpayer falls under any of the following circumstances, the output of its taxable solid waste in the current period shall be taken as the discharges of solid waste: (1) Illegally dumping taxable solid waste. (2) Filing false tax returns. Article 7 The taxable basis for taxable air pollutants and water pollutants shall be determined on the basis of the pollution equivalent converted from pollutant discharges. Where a taxpayer falls under any of the following circumstances, the output of its taxable air pollutants and water pollutants in the current period shall be taken as the discharges of pollutants: (1) Failing to legally install and use automatic monitoring equipment for pollutants, or failing to interconnect automatic monitoring equipment for pollutants with the m......