China’s Environmental Protection Tax Law will take effect on Jan 1st 2018. As ChemLinked reported, both central government and local governments have been in preparation for the implementation of the Law. With only half a month remaining until full implementation, most provinces and municipalities directly under central government have tailored their tax level based on individual pollution status and economic impact on key industries.
The lowest tax level in the predecessor of the environmental protection tax (the emission fee system) was 1.2 RMB per pollutant equivalent. The Law allows local governments a high degree of discretion and freedom to increase the local tax level up to 10 times the base level (1.2 RMB per pollutant equivalent for air pollutants and 1.4 RMB per pollutant equivalent for water pollutants). According to the information gathered by the State Administration of Taxation, the tax levels specified by local governments are as follows:
Provinces or municipalities directly under central government | Tax level (RMB per pollutant equivalent) | |
Air pollutants | Water pollutants | |
Liaoning | 1.2 | 1.4 |
Jilin | ||
Anhui | ||
Jiangxi | ||
Shaanxi | ||
Gansu | ||
Qinghai | ||
Ningxia | ||
Xinjiang | ||
Yunnan | 1.2 for 2018; 2.8 from Jan 2019 | 1.4 for 2018; 3.5 from Jan 2019 |
Jiangsu | 4.8 | 5.6 |
Sichuan | 3.9 | 2.8 |
Beijing | 12 | 14 |
Hebei | 9.6~4.8 | 11.2~5.6 |
Shandong | 6 for sulfur dioxide and nitrogen oxides; 1.2 for other air pollutants | 3 for COD, ammonia-nitrogen, and five heavy metal pollutants; 1.4 for other pollutants |
Zhejiang | 1.8 for chromic acid mist, mercury and its compounds, lead and its compounds, cadmium and its compounds; 1.2 for other pollutants | 1.8 for mercury, cadmium, chrome, and lead pollutants; 1.4 for other pollutants |
Guangdong | 1.8 | 2.8 |
Fujian | 1.2 | 1.5 for five heavy metal pollutants; 1.4 for other pollutants |
Guizhou | 2.4 | 2.8 |
