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  • China to introduce environmental tax in 2018

    2016-12-26 18:34:38   【Print】
    The Environment Tax Law was approved at the twenty-fifth meeting of the twelfth session of the NPC Standing Committee which held on 25 December.Asian Metal Copyright As China's first single-line tax law to promote the construction of ecological civilization, the law will enter into force on Jan 1, 2018.Asian Metal Copyright As China's first single-line tax law to promote the construction of ecological civilization, the law will enter into force on Jan 1, 2018.

    The Environmental Tax Law targets enterprises, public institutions and other production and business operators who discharge pollutants directly into the environment. The taxable objects are the four kinds of taxable pollutants, air pollutants, water pollutants, solid wastes and noise, which are specified in the Table of Items and Amount of Environmental Tax and Taxable Pollutants and Equivalent Value attached to the Environmental Tax Law.

    The Tax takes the taxable pollutant emissions as a tax basis, in which air pollutants, water pollutants are determined in accordance with the pollution equivalent in emissions; solid waste is determined in accordance with solid waste emissions and noise is determined in accordance with decibels above the national standards.

    Specific to the tax standard, the law takes the current sewage charges as the lower limit of the amount of environmental tax. Company will pay taxes ranging from RMB350-11,200 (USD50.Asian Metal Copyright73 on stipulated quantities of air pollutants, RMB1.Asian Metal Copyright37-1,612) per month for noise, according to their decibel level.Asian Metal Copyright .Asian Metal Copyright The law also sets rates of RMB1.Asian Metal Copyright17-1.Asian Metal Copyright2-12 (USD0.Asian Metal Copyright As China's first single-line tax law to promote the construction of ecological civilization, the law will enter into force on Jan 1, 2018.Asian Metal Copyright17-1.Asian Metal Copyright In addition, the overall environmental protection tax revenue will be included in the general public budget as local tax revenue.Asian Metal Copyright73) on stipulated quantities of air pollutants, RMB1.Asian Metal Copyright The law also sets rates of RMB1.Asian Metal Copyright4-14 (USD0.Asian Metal Copyright In addition, the overall environmental protection tax revenue will be included in the general public budget as local tax revenue.Asian Metal Copyright20-2.Asian Metal Copyright Specific to the tax standard, the law takes the current sewage charges as the lower limit of the amount of environmental tax.Asian Metal Copyright01) on water pollutants and a range of RMB5-1,000 (USD0.Asian Metal Copyright In addition, the overall environmental protection tax revenue will be included in the general public budget as local tax revenue.Asian Metal Copyright72-144) for each ton of solid waste.

    In the aspect of tax collection and administration, after the environmental protection fee is changed to tax, the collection department is changed from environmental protection departments to tax authorities and environmental protection departments will only play a assistant role. The tax collection and management mode of "enterprise declaration, tax collection, environmental monitoring and information sharing" is also set during the meeting.Asian Metal Copyright01 on water pollutants and a range of RMB5-1,000 USD0.Asian Metal Copyright In addition, the overall environmental protection tax revenue will be included in the general public budget as local tax revenue.


    .Asian Metal Copyright The taxable objects are the four kinds of taxable pollutants, air pollutants, water pollutants, solid wastes and noise, which are specified in the Table of Items and Amount of Environmental Tax and Taxable Pollutants and Equivalent Value attached to the Environmental Tax Law.Asian Metal Copyright
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