Announcement of the State Administration of Taxation and the State Oceanic Administration on Issuing the Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects
Announcement of the State Administration of Taxation and the State Oceanic Administration on Issuing the Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects
Announcement of the State Administration of Taxation and the State Oceanic Administration on Issuing the Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects
Announcement of the State Administration of Taxation [2017] No.50
December 27, 2017
The Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects formulated by the State Administration of Taxation and the State Oceanic Administration are hereby issued for your implementation in compliance as of January 1, 2018.
It is hereby announced.
Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects
Article 1 In order to regulate the collection and management of environmental protection tax for marine projects, the Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects (these "Measures") are hereby formulated in accordance with the Law of the People's Republic of China on Environmental Protection Tax (the "Law on Environmental Protection Tax"), the Law of the People's Republic of China on the Administration of Tax Levying as well as the Marine Environment Protection Law of the People's Republic of China.
Article 2 These Measures apply to enterprises, public institutions and other production operators that conduct operation activities such as the exploration, development and production of marine oil and natural gas in the internal waters, territorial sea, contiguous zones, exclusive economic zones and continental shelf of the People's Republic of China as well as other sea areas under the jurisdiction of the People's Republic of China, and emit taxable pollutants to the marine environment (the "taxpayers").
Article 3 For the purpose of these Measures, taxable pollutants refer to atmospheric pollutants, water pollutants and solid wastes.
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Announcement of the State Administration of Taxation [2017] No.50
December 27, 2017
The Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects formulated by the State Administration of Taxation and the State Oceanic Administration are hereby issued for your implementation in compliance as of January 1, 2018.
It is hereby announced.
Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects
Article 1 In order to regulate the collection and management of environmental protection tax for marine projects, the Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects (these "Measures") are hereby formulated in accordance with the Law of the People's Republic of China on Environmental Protection Tax (the "Law on Environmental Protection Tax"), the Law of the People's Republic of China on the Administration of Tax Levying as well as the Marine Environment Protection Law of the People's Republic of China.
Article 2 These Measures apply to enterprises, public institutions and other production operators that conduct operation activities such as the exploration, development and production of marine oil and natural gas in the internal waters, territorial sea, contiguous zones, exclusive economic zones and continental shelf of the People's Republic of China as well as other sea areas under the jurisdiction of the People's Republic of China, and emit taxable pollutants to the marine environment (the "taxpayers").
Article 3 For the purpose of these Measures, taxable pollutants refer to atmospheric pollutants, water pollutants and solid wastes.
......