Law of the People's Republic of China on Environmental Protection Tax (Draft)
Law of the People's Republic of China on Environmental Protection Tax (Draft)
Law of the People's Republic of China on Environmental Protection Tax (Draft)
September 3, 2016
The 22nd Session of the Standing Committee of the 12th National People's Congress has conducted its initial deliberation of the Law of the People's Republic of China on Environmental Protection Tax (Draft) and published the draft law on its official website. The general public may either access the website (www.npc.gov.cn) directly for comments, or send their opinions to the Legislative Affairs Commission of the Standing Committee of the National People's Congress (Address: 1 Qianmen West Street, Xicheng District, Beijing, Post Codes: 100805. Please specify "Opinions on the draft Law of the People's Republic of China on Environmental Protection Tax" on the envelope). The deadline for the comments solicitation is October 5, 2016.
Law of the People's Republic of China on Environmental Protection Tax (Draft)
Chapter I General Provisions
Article 1 The Law is formulated for the purpose of protecting and improving the environment, reducing pollutant emission, and promoting the construction of ecological civilization.
Article 2 The enterprises, entities, other producers and operators that directly emit taxable pollutants to the environment within the territory and other sea areas under the jurisdiction of the People's Republic of China are the taxpayers of environmental protection tax, who shall pay the tax in accordance with the Law.
Article 3 For the purpose of the Law, taxable pollutants refer to air and water pollutants, solid waste and noise.
Article 4 Where the enterprises, entities, other producers and operators that directly emit taxable pollutants to the centralized sewage and domestic waste treatment facilities established by law have paid the treatment costs, they shall not pay the environmental protection tax for the pollutants.
Where the enterprises, entities, other producers and operators store or dispose of solid waste in facilities or places that meet the national or local standard of environmental protection, they shall not pay the environmental protection tax for solid waste.
Article 5 Where lawfully established centralized urban sewage and domestic waste treatment facilities emit taxable pollutants to the environment exceeding the limit prescribed by the national or local standard, they shall pay the environmental protection tax.
Where the solid waste stored or disposed of by the enterprises, entities and other producers and operators is not in compliance with the national or local standard of environmental protection, they shall pay the environmental protection tax.
Article 6 For taxable items and the amount of the environmental protection tax, the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law shall be followed.
People's governments at the levels of province, autonomous region and municipality directly under the Central Government may raise the applicable tax amount of the taxable pollutants based on the taxable standard set out in the Table of Taxable Items and Amount of Environmental Protection Tax by taking their specific environmental capacity, status quo of pollutant emission, and economic, social and ecological development goals into account.
......
September 3, 2016
The 22nd Session of the Standing Committee of the 12th National People's Congress has conducted its initial deliberation of the Law of the People's Republic of China on Environmental Protection Tax (Draft) and published the draft law on its official website. The general public may either access the website (www.npc.gov.cn) directly for comments, or send their opinions to the Legislative Affairs Commission of the Standing Committee of the National People's Congress (Address: 1 Qianmen West Street, Xicheng District, Beijing, Post Codes: 100805. Please specify "Opinions on the draft Law of the People's Republic of China on Environmental Protection Tax" on the envelope). The deadline for the comments solicitation is October 5, 2016.
Law of the People's Republic of China on Environmental Protection Tax (Draft)
Chapter I General Provisions
Article 1 The Law is formulated for the purpose of protecting and improving the environment, reducing pollutant emission, and promoting the construction of ecological civilization.
Article 2 The enterprises, entities, other producers and operators that directly emit taxable pollutants to the environment within the territory and other sea areas under the jurisdiction of the People's Republic of China are the taxpayers of environmental protection tax, who shall pay the tax in accordance with the Law.
Article 3 For the purpose of the Law, taxable pollutants refer to air and water pollutants, solid waste and noise.
Article 4 Where the enterprises, entities, other producers and operators that directly emit taxable pollutants to the centralized sewage and domestic waste treatment facilities established by law have paid the treatment costs, they shall not pay the environmental protection tax for the pollutants.
Where the enterprises, entities, other producers and operators store or dispose of solid waste in facilities or places that meet the national or local standard of environmental protection, they shall not pay the environmental protection tax for solid waste.
Article 5 Where lawfully established centralized urban sewage and domestic waste treatment facilities emit taxable pollutants to the environment exceeding the limit prescribed by the national or local standard, they shall pay the environmental protection tax.
Where the solid waste stored or disposed of by the enterprises, entities and other producers and operators is not in compliance with the national or local standard of environmental protection, they shall pay the environmental protection tax.
Article 6 For taxable items and the amount of the environmental protection tax, the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law shall be followed.
People's governments at the levels of province, autonomous region and municipality directly under the Central Government may raise the applicable tax amount of the taxable pollutants based on the taxable standard set out in the Table of Taxable Items and Amount of Environmental Protection Tax by taking their specific environmental capacity, status quo of pollutant emission, and economic, social and ecological development goals into account.
......