Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Ecology and Environment on Clarifying the Relevant Issues Regarding the Application of Taxable Pollutants Subject to Environmental Protection Tax

Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Ecology and Environment on Clarifying the Relevant Issues Regarding the Application of Taxable Pollutants Subject to Environmental Protection Tax

(No. 117 [2018] of the Ministry of Finance)

The finance departments (bureaus) and environmental protection departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau and Environmental Protection Bureau of Xinjiang Production and Construction Corps:
For the purpose of ensuring the effective implementation of the Environmental Protection Tax Law of the People's Republic of China and the regulations on its implementation, relevant issues concerning the collection of environmental protection tax are hereby notified:
I. Application of taxable pollutants
Particles in exhaust gas generated by burning shall be subject to environmental protection tax as smoke dust; and particles such as dust and industrial dust (excluding those that can be determined as smoke dust, asbestos dust, glassfiber dust, or carbon black dust) shall be subject to environmental protection tax as general dust.
II. Application of tax reduction and exemption
Domestic waste incineration power plants, domestic waste landfill sites, domestic waste composting plants established according to law are places for centralized disposal of domestic wastes. If the volume of taxable pollutants discharged by these plants does not exceed the emission standards as prescribed by local and state authorities, the environmental protection tax thereon shall be exempted. If the concentration of taxable air pollutants and water pollutants discharged by any of taxpayers' discharge outlets, or the concentration of taxable air pollutants not discharged by a discharge outlet, exceeds the emission standards as prescribed by the local and state authorities, no reduction of environmental protection tax shall be granted.
III. Monitoring and calculation of discharge of taxable pollutants
1. Where a taxpayer must install automatic monitoring equipment for pollutants which is connected with the ecological and environmental authority, if the equipment is not working, under maintenance, being started or turned down, or closed down, the relevant data shall be recorded, the discharge of pollutants during the dat......