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Taxation on Environmental Protection

The State Council recently issued the Notice on the Attribution of Environmental Protection Tax Revenue (hereinafter referred to as the Notice), clarifying that Environmental Protection Tax Law will come into force on January 1, 2018. According to the Tax law, the enterprise or institutions and other production operators that discharge taxable pollutants directly to the environment within the territory of the People’s Republic of China and other seas under the jurisdiction of the People’s Republic of China shall pay environmental protection taxes. In order to promote the environmental protection and improvement of the environment throughout the country and increase the investment in environmental protection, the State Council decides that all environmental taxes should be regarded as the local revenues.

It is reported that the “Environmental Protection Tax Law” is China’s first uniserial tax law that embodies the “green tax system”. The objects of environmental protection taxation are the taxpayers who discharge air pollutants, water pollutants, solid wastes and noise the four kinds. The residents and individuals who do not discharge taxable pollutants (such as the waste water discharged into the municipal pipe network by catering enterprises) into the environment directly are not the taxpayers and they are free from environmental protection taxation.