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Environmental Protection Tax Law of the People's Republic of China [Not Yet Effective]
中华人民共和国环境保护税法 [尚未生效]
【法宝引证码】

  
 
Order of the President of the People's Republic of China 

主席令

(No. 61) (第六十一号)

The Environmental Protection Tax Law of the People's Republic of China, as adopted at the 25th Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 25, 2016, is hereby issued, and shall come into force on January 1, 2018. 《中华人民共和国环境保护税法》已由中华人民共和国第十二届全国人民代表大会常务委员会第二十五次会议于2016年12月25日通过,现予公布,自2018年1月1日起施行。
President of the People's Republic of China: Xi Jinping 中华人民共和国主席 习近平
December 25, 2016 2016年12月25日
Environmental Protection Tax Law of the People's Republic of China 中华人民共和国环境保护税法
(Adopted at the 25th Session of the Standing Committee of the Twelfth National People's Congress on December 25, 2016) (2016年12月25日第十二届全国人民代表大会常务委员会第二十五次会议通过)
Table of Contents 目  录
Chapter I General Provisions 第一章 总  则
 
Chapter II Tax Basis and Tax Amount payable 第二章 计税依据和应纳税额
 
Chapter III Tax Reduction and Exemption 第三章 税收减免
 
Chapter IV Tax Collection Administration 第四章 征收管理
 
Chapter V Supplementary Provisions 第五章 附  则
 
Chapter I General Provisions 

第一章 总  则

 
Article 1 This Law is enacted for the purposes of protecting and improving the environment, reducing pollutant discharges, and promoting ecological civilization construction.   第一条 为了保护和改善环境,减少污染物排放,推进生态文明建设,制定本法。
Article 2 Withinthe territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, the enterprises, public institutions and other producers and operators that directly discharge pollutants to the environment are taxpayers of environmental pollution tax, and shall pay environmental pollution tax in accordance with the provisions of this Law.   第二条 在中华人民共和国领域和中华人民共和国管辖的其他海域,直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保护税的纳税人,应当依照本法规定缴纳环境保护税。
Article 3 For the purpose of this Law, “taxable pollutants” means the air pollutants, water pollutants, solid wastes and noises as prescribed in the Schedule of Tax Items and Tax Amounts ofEnvironmental Protection Tax and the Schedule of Taxable Pollutants andEquivalent Values.   第三条 本法所称应税污染物,是指本法所附《环境保护税税目税额表》、《应税污染物和当量值表》规定的大气污染物、水污染物、固体废物和噪声。
Article 4 Where an enterprise, public institution or any other producer or operator falls under any of the following circumstances, it shall not be deemed as directly discharging pollutants to the environment, and shall not pay environmental protection tax on the corresponding pollutants:   第四条 有下列情形之一的,不属于直接向环境排放污染物,不缴纳相应污染物的环境保护税:
(1) It discharges taxable pollutants to a centralized sewage or domestic garbage treatment site established in accordance with the law. (一)企业事业单位和其他生产经营者向依法设立的污水集中处理、生活垃圾集中处理场所排放应税污染物的;
(2) It stores or disposes of solid wastes at any facility or site that meets the national and local environmental protection standards. (二)企业事业单位和其他生产经营者在符合国家和地方环境保护标准的设施、场所贮存或者处置固体废物的。
Article 5 Where a centralized urban and rural sewage or domestic garbage treatment site established in accordance with the law discharges taxable pollutants to the environment in excess of the discharge standards as prescribed by the state or the local area, it shall pay environmental protection tax.   第五条 依法设立的城乡污水集中处理、生活垃圾集中处理场所超过国家和地方规定的排放标准向环境排放应税污染物的,应当缴纳环境保护税。
Where an enterprise, public institution or any other producer or operator that stores or disposes of solid wastes fails to comply with the national or local environmental protection standards, it shall pay environmental protection tax. 企业事业单位和其他生产经营者贮存或者处置固体废物不符合国家和地方环境保护标准的,应当缴纳环境保护税。
Article 6 Tax items and tax amounts of environmental protection tax shall be governed by the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax attached to this Law.   第六条 环境保护税的税目、税额,依照本法所附《环境保护税税目税额表》执行。
The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, by taking into overall consideration the environmental carrying capacities, status quo of pollutant discharges, and the requirements of economic, social and ecological development goals, determine and adjust the specific tax amounts applicable to taxable air pollutants and water pollutantswithin the range of the tax amounts as prescribed in the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax attached to this Law, and report them to the standing committees of the people's congresses at the same levels for decision, and to the Standing Committee of the National People's Congress and the State Council for recordation. 应税大气污染物和水污染物的具体适用税额的确定和调整,由省、自治区、直辖市人民政府统筹考虑本地区环境承载能力、污染物排放现状和经济社会生态发展目标要求,在本法所附《环境保护税税目税额表》规定的税额幅度内提出,报同级人民代表大会常务委员会决定,并报全国人民代表大会常务委员会和国务院备案。
Chapter II Tax Basis and Tax Amount payable 

第二章 计税依据和应纳税额

 
Article 7 The tax basis for taxable pollutants shall be determined by using the following methods:   第七条 应税污染物的计税依据,按照下列方法确定:
(1) The tax basis for taxable air pollutants shall be determined on the basis of the pollution equivalents converted frompollutant emissions. (一)应税大气污染物按照污染物排放量折合的污染当量数确定;
(2) The tax basis for taxable water pollutants shall be determined on the basis of thepollutant equivalents converted from pollutant discharges. (二)应税水污染物按照污染物排放量折合的污染当量数确定;
(3) The tax basis for taxable solid wastes shall be determined on the basis of the discharges of solid wastes. (三)应税固体废物按照固体废物的排放量确定;
(4) The tax basis for taxable notices shall be determined on the basis of the decibels in excess of the standards as prescribed by the state. (四)应税噪声按照超过国家规定标准的分贝数确定。
Article 8 The pollution equivalents of taxable air pollutants and water pollutants shall be calculated by dividing the pollutants discharged by the pollution equivalent values of such pollutants. The specific pollution equivalent values of various categories of air pollutants and water pollutants shall be governed by the Schedule of Taxable Pollutants and Equivalent Values attached to this Law.   第八条 应税大气污染物、水污染物的污染当量数,以该污染物的排放量除以该污染物的污染当量值计算。每种应税大气污染物、水污染物的具体污染当量值,依照本法所附《应税污染物和当量值表》执行。
Article 9 Of the air pollutants discharged from each discharge outletor for which no discharge outlet is established, the first three items of pollutants ranked in descending order of pollution equivalents shall be subject to environmental protection tax.   第九条 每一排放口或者没有排放口的应税大气污染物,按照污染当量数从大到小排序,对前三项污染物征收环境保护税。
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