Environmental Protection Tax Law of the People's Republic of China (2018 Revision)

Environmental Protection Tax Law of the People's Republic of China (2018 Revision) Environmental Protection Tax Law of the People's Republic of China (Adopted at the 25th Session of the Standing Committee of the 12th National People's Congress on December 25, 2016; and amended according to the Decision of the Standing Committee of the National People's Congress to Amend Fifteen Laws Including the Law of the People's Republic of China on the Protection of Wild Animals at the Sixth Session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on October 26, 2018) Table of Contents Chapter I General Provisions Chapter II Tax Basis and Tax Amount payable Chapter III Tax Reduction and Exemption Chapter IV Tax Collection Administration Chapter V Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted for the purposes of protecting and improving the environment, reducing pollutant discharges, and promoting ecological civilization construction. Article 2 Withinthe territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, the enterprises, public institutions and other producers and operators that directly discharge pollutants to the environment are taxpayers of environmental pollution tax, and shall pay environmental pollution tax in accordance with the provisions of this Law. Article 3 For the purpose of this Law, “taxable pollutants” means the air pollutants, water pollutants, solid wastes and noises as prescribed in the Schedule of Tax Items and Tax Amounts ofEnvironmental Protection Tax and the Schedule of Taxable Pollutants andEquivalent Values. Article 4 Where an enterprise, public institution or any other producer or operator falls under any of the following circumstances, it shall not be deemed as directly discharging pollutants to the environment, and shall not pay environmental protection tax on the corresponding pollutants: (1) It discharges taxable pollutants to a centralized sewage or domestic garbage treatment site established in accordance with the law. (2) It stores or disposes of solid wastes at any facility or site that meets the national and local environmental protection standards. Article 5 Where a centralized urban and rural sewage or domestic garbage treatment site established in accordance with the law discharges taxable pollutants to the environment in excess of the discharge standards as prescribed by the state or the local area, it shall pay environmental protection tax. Where an enterprise, public institution or any other producer or operator that stores or disposes of solid wastes fails to comply with the national or local environmental protection standards, it shall pay environmental protection tax. Article 6 Tax items and tax amounts of environmental protection tax shall be governed by the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax attached to this Law. 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 amounts applicable to taxable air pollutants and water pollutantswithin the range of the tax amounts as prescribed in the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax attached to this Law, and report them to the standing committees of the people's congresses at the same levels for decision, and to the Standing Committee of the National People's Congress and the State Council for recordation. Chapter II Tax Basis and Tax Amount payable Article 7 The tax basis for taxable pollutants shall be determined by using the following methods: (1) The tax basis for taxable air pollutants shall be determined on the basis of the pollution equivalents converted frompollutant emissions. (2) The tax basis for taxable water pollutants shall be determined on the basis of thepollutant equivalents converted from pollutant discharges. (3) The tax basis for taxable solid wastes shall be determined on the basis of the discharges of solid wastes. (4) The tax basis for taxable notices shall be determined on the basis of the decibels in excess of the standards as prescribed by the state. Article 8 The pollution equivalents of taxable air pollutants and water pollutants shall be calculated by dividing the pollutants discharged by the pollution equivalent values of such pollutants. The specific pollution equivalent values of various categories of air pollutants and water pollutants shall be governed by the Schedule of Taxable Pollutants and Equivalent Values attached to this Law. Article 9 Of the air pollutants discharged from each discharge outletor for which no discharge outlet is established, the first three items of pollutants ranked in descending order of pollution equivalents shall be subject to environmental protection tax. Of the taxable water pollutants discharged from......