On 1 April 2018, more than 260,000 taxpayers will be subject to pollution emissions charging based on the new environmental protection tax. This will be the first quarterly tax payment since the implementation of the new tax on 1 January 2018.
China has simplified tax return system to ease taxpayers’ burden. Taxpayers calculating pollutant emission by monitoring, pollutant emission index or material balance method use tax form A. Others use tax form B. First time payees should also complete the basic information form.
An online tax declaration system is also being developed by provincial governments which will allow taxpayers to make declarations online.
Provinces and municipalities under central government have set tax levels (further information). The tax is calculated on a monthly basis and enterprises are subject to a quarterly declaration and payment.
