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List of taxable pollutants subject to environmental protection tax
Local Title:
环境保护税法附表一、二
Country/Region:
China
Competent Authority:
State Council
Type:
Inventory
Status:
In force
Release Date:
2017-12-25
Implementation Date:
2018-01-01
Document
Language Source Title Access
ZH
External List of taxable pollutants subject to environmental protection tax
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Summary

China's Law of Environmental Protection Tax was drafted in 2015 and passed by the Standing Committee of The National People's Congress of China in late 2016. The Law took effect on Jan 1st 2018 and ultimately replaced the emission fee system which has been in place for almost 40 years. Two appendices are attached with the Law, stipulating the scope, pollution equivalents and taxation standards applicable to various pollutants, including atmospheric pollutants, water pollutants, solid wastes and noises.

Contents:

  1. Appendix 1: List of items and amounts of environmental protection tax

    • Atmospheric pollutants

    • Water pollutants

    • Solid wastes

    • Noise

  2. Appendix 2: List of taxable pollutants and equivalent values

    • Class 1 water pollutants

    • Class 2 water pollutants

    • PH value, chroma,coliforms, residual chlorine

    • Water pollutans from poultry and livestock breeding, small enterprises and tertiary industries

    • Atmospheric pollutants

History
2017-12-25
2017-12-25
List of taxable pollutants subject to environmental protection tax
In force
Release Date: 2017-12-25
Implementation Date : 2018-01-01