Environmental Protection Tax Law of the People's Republic of China (Amended in 2025)
Environmental Protection Tax Law of the People's Republic of China (Amended in 2025)
Environmental Protection Tax Law of the People's Republic of China (Amended in 2025)
Order of the President of the People's Republic of China No. 62
October 28, 2025
(Adopted at the 25th Session of the 12th Standing Committee of the National People's Congress on December 25, 2016; amended for the first time in accordance with the Decision on Amending 15 Laws Including the Law of the People's Republic of China on the Protection of Wild Animals adopted at the Sixth Session of the Standing Committee of the 13th National People's Congress on October 26, 2018; amended for the second time in accordance with the Decision of the Standing Committee of the National People's Congress on Amending the Environmental Protection Tax Law of the People's Republic of China adopted at the 18th Session of the Standing Committee of the 14th National People's Congress on October 28, 2025)
Contents
Chapter I General Provisions
Chapter II Tax Basis and Tax Payable
Chapter III Tax Deduction and Exemption
Chapter IV Administration of Tax Collection
Chapter V Supplementary Provisions
Chapter I General Provisions
Article 1 The Environmental Protection Tax Law of the People's Republic of China (this "Law") is enacted to protect and improve the environment, reduce pollutant discharges, and promote the development of ecological civilization.
Article 2 Enterprises, public institutions, and other producers and business operators that directly discharge taxable pollutants into the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China shall be taxpayers of the environmental protection tax, and shall pay the environmental protection tax in accordance with the provisions of this Law.
Article 3 For the purposes of this Law, “taxable pollutants” refer to air pollutants, water pollutants, solid waste, and noise as specified in the Table of Items and Rates of Environmental Protection Tax and the Table of Taxable Pollutants and Equivalent Values attached to this Law.
Article 4 Any of the following circumstances shall not be deemed as directly discharging pollutants into the environment, and the corresponding environmental protection tax shall not be levied:
(1) Where enterprises, public institutions, and other producers and business operators discharge taxable pollutants into legally established centralized sewage treatment facilities or centralized domestic waste disposal sites; or
(2) Enterprises, public institutions, and other producers and business operators store or dispose of solid waste at facilities or sites that comply with national and local environmental protection standards.
Article 5 Environmental protection tax shall be paid for legally established centralized urban and rural sewage treatment facilities and centralized domestic waste disposal sites that discharge taxable pollutants into the environment in excess of national or local discharge standards.
Enterprises, public institutions, and other producers and business operators that store or dispose of solid waste in violation of national or local environmental protection standards shall pay environmental protection tax.
Article 6 The taxable items and tax rates of the environmental protection tax shall be implemented in accordance with the Table of Items and Rates of Environmental Protection Tax attached to this Law.
The determination and adjustment of specific applicable tax rates for taxable air and water pollutants shall be proposed by the people's government of each province, autonomous region, or municipality directly under the Central Government, taking into overall consideration the environmental carrying capacity, pollutant discharge conditions, and ecological, economic, and social development goals of their respective regions, within the tax rate ranges specified in the Table of Items and Rates of Environmental Protection Tax attached to this Law.
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Order of the President of the People's Republic of China No. 62
October 28, 2025
(Adopted at the 25th Session of the 12th Standing Committee of the National People's Congress on December 25, 2016; amended for the first time in accordance with the Decision on Amending 15 Laws Including the Law of the People's Republic of China on the Protection of Wild Animals adopted at the Sixth Session of the Standing Committee of the 13th National People's Congress on October 26, 2018; amended for the second time in accordance with the Decision of the Standing Committee of the National People's Congress on Amending the Environmental Protection Tax Law of the People's Republic of China adopted at the 18th Session of the Standing Committee of the 14th National People's Congress on October 28, 2025)
Contents
Chapter I General Provisions
Chapter II Tax Basis and Tax Payable
Chapter III Tax Deduction and Exemption
Chapter IV Administration of Tax Collection
Chapter V Supplementary Provisions
Chapter I General Provisions
Article 1 The Environmental Protection Tax Law of the People's Republic of China (this "Law") is enacted to protect and improve the environment, reduce pollutant discharges, and promote the development of ecological civilization.
Article 2 Enterprises, public institutions, and other producers and business operators that directly discharge taxable pollutants into the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China shall be taxpayers of the environmental protection tax, and shall pay the environmental protection tax in accordance with the provisions of this Law.
Article 3 For the purposes of this Law, “taxable pollutants” refer to air pollutants, water pollutants, solid waste, and noise as specified in the Table of Items and Rates of Environmental Protection Tax and the Table of Taxable Pollutants and Equivalent Values attached to this Law.
Article 4 Any of the following circumstances shall not be deemed as directly discharging pollutants into the environment, and the corresponding environmental protection tax shall not be levied:
(1) Where enterprises, public institutions, and other producers and business operators discharge taxable pollutants into legally established centralized sewage treatment facilities or centralized domestic waste disposal sites; or
(2) Enterprises, public institutions, and other producers and business operators store or dispose of solid waste at facilities or sites that comply with national and local environmental protection standards.
Article 5 Environmental protection tax shall be paid for legally established centralized urban and rural sewage treatment facilities and centralized domestic waste disposal sites that discharge taxable pollutants into the environment in excess of national or local discharge standards.
Enterprises, public institutions, and other producers and business operators that store or dispose of solid waste in violation of national or local environmental protection standards shall pay environmental protection tax.
Article 6 The taxable items and tax rates of the environmental protection tax shall be implemented in accordance with the Table of Items and Rates of Environmental Protection Tax attached to this Law.
The determination and adjustment of specific applicable tax rates for taxable air and water pollutants shall be proposed by the people's government of each province, autonomous region, or municipality directly under the Central Government, taking into overall consideration the environmental carrying capacity, pollutant discharge conditions, and ecological, economic, and social development goals of their respective regions, within the tax rate ranges specified in the Table of Items and Rates of Environmental Protection Tax attached to this Law.
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