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Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China [Effective]
中华人民共和国环境保护税法实施条例 [现行有效]
【法宝引证码】

 
Order of the State Council 

国务院令

(No. 693) (第693号)

The Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China is hereby issued, and shall come into force on January 1, 2018. 现公布《中华人民共和国环境保护税法实施条例》,自2018年1月1日起施行。
Premier: Li Keqiang 总理  李克强
December 25, 2017 2017年12月25日
Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China 中华人民共和国环境保护税法实施条例
Chapter I General Provisions 

第一章 总  则

 
Article 1 This Regulation is developed in accordance with the Environmental Protection Tax Law of the People's Republic of China (hereinafter referred to as the “Environmental Protection Tax Law”).   第一条 根据《中华人民共和国环境保护税法》(以下简称环境保护税法),制定本条例。
Article 2 The specific scope of “other solid waste” as referred to in the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Environmental Protection Tax Law shall be determined according to the procedures as specified in paragraph 2 of Article 6 of the Environmental Protection Tax Law.   第二条 环境保护税法所附《环境保护税税目税额表》所称其他固体废物的具体范围,依照环境保护税法六条第二款规定的程序确定。
Article 3 “Urban and rural centralized sewage treatment places” as referred to in paragraph 1 of Article 5, and item (3) of paragraph 1 of Article 12 of the Environmental Protection Tax Law means the places that provide the public with domestic sewage treatment services, excluding the places that provide sewage treatment services for enterprises, public institutions and other producers and distributors within industrial parks, development zones and other industry cluster regions, and the sewage treatment places built by enterprises, public institutions and other producers and distributors for their own use.   第三条 环境保护税法五条第一款、第十二条第一款第三项规定的城乡污水集中处理场所,是指为社会公众提供生活污水处理服务的场所,不包括为工业园区、开发区等工业聚集区域内的企业事业单位和其他生产经营者提供污水处理服务的场所,以及企业事业单位和其他生产经营者自建自用的污水处理场所。
Article 4 The livestock and poultry farms that reach the scale standards determined by the provincial people's governments and havepollutant discharge outlets shall pay environmental protection tax according to the law. The comprehensive utilization and harmless treatment of livestock and poultry waste conducted according to the law do not fall within the scope of directly discharging pollutants to the environment, and thus shall not be subject to environmental protection tax.   第四条 达到省级人民政府确定的规模标准并且有污染物排放口的畜禽养殖场,应当依法缴纳环境保护税;依法对畜禽养殖废弃物进行综合利用和无害化处理的,不属于直接向环境排放污染物,不缴纳环境保护税。
Chapter II Taxation Basis 

第二章 计税依据

 
Article 5 The taxation basis for taxable solid waste shall be determined on the basis of the discharges of solid waste. The discharges of solid waste shall be the balance after deducting the storage quantity, disposal quantity, and comprehensive utilization quantity of taxable solid waste in the current period from the output of taxable solid waste in the current period.   第五条 应税固体废物的计税依据,按照固体废物的排放量确定。固体废物的排放量为当期应税固体废物的产生量减去当期应税固体废物的贮存量、处置量、综合利用量的余额。
“Storage quantity and disposal quantity of solid waste” as referred to in the preceding paragraph means the quantity of solid waste stored or disposed of at the facilities or places that meet the national and local environmental protection standards; and the “quantity of comprehensive utilization of solid waste” means the quantity of solid waste utilized in a comprehensive manner in accordance with the requirements for the comprehensive utilization of resources of the development and reform administrative department and the industry and information technology administrative department of the State Council and the national and local environmental protection standards. 前款规定的固体废物的贮存量、处置量,是指在符合国家和地方环境保护标准的设施、场所贮存或者处置的固体废物数量;固体废物的综合利用量,是指按照国务院发展改革、工业和信息化主管部门关于资源综合利用要求以及国家和地方环境保护标准进行综合利用的固体废物数量。
Article 6 Where a taxpayer falls under any of the following circumstances, the output of its taxable solid waste in the current period shall be taken as the discharges of solid waste:   第六条 纳税人有下列情形之一的,以其当期应税固体废物的产生量作为固体废物的排放量:
(1) Illegally dumping taxable solid waste. (一)非法倾倒应税固体废物;
(2) Filing false tax returns. (二)进行虚假纳税申报。
Article 7 The taxable basis for taxable air pollutants and water pollutants shall be determined on the basis of the pollution equivalent converted from pollutant discharges.   第七条 应税大气污染物、水污染物的计税依据,按照污染物排放量折合的污染当量数确定。
Where a taxpayer falls under any of the following circumstances, the output of its taxable air pollutants and water pollutants in the current period shall be taken as the discharges of pollutants: 纳税人有下列情形之一的,以其当期应税大气污染物、水污染物的产生量作为污染物的排放量:
(1) Failing to legally install and use automatic monitoring equipment for pollutants, or failing to interconnect automatic monitoring equipment for pollutants with the monitoring equipment of the environmental protection administrative department. (一)未依法安装使用污染物自动监测设备或者未将污染物自动监测设备与环境保护主管部门的监控设备联网;
(2) Destroying or moving or changing without authorization the automatic monitoring equipment for pollutants. (二)损毁或者擅自移动、改变污染物自动监测设备;
...... ......

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