Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax
Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax
Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax
Order of the State Council of the People's Republic of China No.693
December 25, 2017
The Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax are hereby issued and shall take effect as of January 1, 2018.
Li Keqiang, Premier of the People's Republic of China
Implementing Regulations for the Law of the People's Republic of China on Environmental Protection Tax
Chapter I General Provisions
Article 1 The Regulations are enacted in accordance with the Law of the People's Republic of China on Environmental Protection Tax (hereinafter referred to as the "Law").
Article 2 The specific scope of other types of solid waste as referred to in the "Table of Taxable Items and Amounts for Environmental Protection Tax" attached to the Law, shall be determined subject to the procedures specified in Paragraph 2 of Article 6 of the Law.
Article 3 Centralized urban or rural wastewater treatment facilities as mentioned in Paragraph 1 of Article 5 and Item 3, Paragraph 1 of Article 12 of the Law shall refer to facilities providing the service of domestic wastewater treatment for the public, exclusive of facilities providing the service of wastewater treatment for enterprises, public institutions or other producers and business operators located in industrial parks, development zones or other industrial clusters, and self-built wastewater treatment facilities by enterprises, public institutions or other producers and operators for their own use.
Article 4 Livestock farms that meet certain size standards set by their local provincial people's governments and have pollutant discharge outlets shall pay environmental protection tax ("EPT") pursuant to the law; those legally performing comprehensive utilization and non-hazardous disposal of livestock farming waste are not deemed to be directly discharging pollutants into the environment and are not required to pay EPT.
Chapter II Tax Basis
Article 5 The tax basis for taxable solid waste shall be determined based on the amount of solid waste discharged, which shall be the balance of the amount of taxable solid waste generated in the current period minus the amount of solid waste stored, disposed of and comprehensively utilized in the current period.
For the purpose of the preceding paragraph, the amount of solid waste stored or disposed of refers to the amount of solid waste stored or disposed of at a facility or place meeting the national and local environmental protection standards; the amount of solid waste comprehensively utilized refers to the amount of the solid waste comprehensively utilized in accordance with the requirements on the comprehensive utilization of resources set forth by the authorities for development and reform and for industry and information technology under the State Council and in compliance with the national and local environmental protection standards.
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