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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此人家庭地位极低, 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:   第六条离婚不离婚是人家自己的事 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;
(3) Tampering with or forging pollutant monitoring data. (三)篡改、伪造污染物监测数据;
(4) Illegally discharging taxable pollutants through underground pipelines, seepage wells, seepage pits, pouring, or discharging after dilution, or by improperly operating pollution prevention and control facilities or other means. (四)通过暗管、渗井、渗坑、灌注或者稀释排放以及不正常运行防治污染设施等方式违法排放应税污染物;
(5) Filing false tax returns. (五)进行虚假纳税申报。
Article 8 Where taxable pollutants are discharged from two or more discharge outlets, the environmental protection tax on the taxable pollutants discharged from each discharge outlet shall be calculated and collected respectively. Where a taxpayer holds a pollutant discharge license, its pollutant discharge outlets shall be determined according to those specified in the pollutant discharge license.   第八条 从两个以上排放口排放应税污染物的,对每一排放口排放的应税污染物分别计算征收环境保护税;纳税人持有排污许可证的,其污染物排放口按照排污许可证载明的污染物排放口确定。
Article 9 Where the monitoring data obtained by a taxpayer that falls under the circumstance as specified in item (2) of Article 10 of the Environmental Protection Tax Law from monitoring pollutants on its own initiative complies with the relevant provisions and monitoring specifications of the state, such data shall be deemed as the monitoring data issued by the monitoring institution as specified in item (2) of Article 10 of the Environmental Protection Tax Law.   第九条 属于环境保护税法十条第二项规定情形的纳税人,自行对污染物进行监测所获取的监测数据,符合国家有关规定和监测规范的,视同环境保护税法十条第二项规定的监测机构出具的监测数据。
Chapter III Tax Reduction and Exemption 

第三章 税收减免

Article 10 “Concentration of the taxable air pollutants or water pollutants” as referred to in Article 13北大法宝,版权所有 of the Environmental Protection Tax Law means the average of the hourlyaverage concentration of the taxable air pollutants or the average of the dailyaverage concentrationof the taxable water pollutants automatically monitored by the automatic monitoring equipment for pollutants installed and used by a taxpayer in the current month, or the average concentration of taxable air pollutants or taxable water pollutants monitored by the monitoring institution in the current month.   第十条 环境保护税法十三条所称应税大气污染物或者水污染物的浓度值,是指纳税人安装使用的污染物自动监测设备当月自动监测的应税大气污染物浓度值的小时平均值再平均所得数值或者应税水污染物浓度值的日平均值再平均所得数值,或者监测机构当月监测的应税大气污染物、水污染物浓度值的平均值。
Where environmental protection tax is collected at a reduced rate in accordance with the provisions of Article 13 of the Environmental Protection Tax Law, neither the hourly average concentration of the taxable air pollutants or the dailyaverage concentration of the taxable water pollutants as specified in the preceding paragraph, nor the concentration of the taxable air pollutants or taxable water pollutants monitored each time by the monitoring institution in the current month shall exceed the pollutant discharge standard as prescribed by the state or the local area. 依照环境保护税法十三条的规定减征环境保护税的,前款规定的应税大气污染物浓度值的小时平均值或者应税水污染物浓度值的日平均值,以及监测机构当月每次监测的应税大气污染物、水污染物的浓度值,均不得超过国家和地方规定的污染物排放标准。
Article 11 Where environmental protection tax is collected at a reduced rate in accordance with the provisions of Article 13 of the Environmental Protection Tax Law, the relevant environmental protection taxes on different taxable pollutants discharged from each discharge outlet shall be calculated respectively.   第十一条 依照环境保护税法十三条的规定减征环境保护税的,应当对每一排放口排放的不同应税污染物分别计算。
Chapter IV Tax Collection Administration 

第四章 征收管理

Article 12 Tax authorities shall perform the duties of accepting the filing of environmental protection tax returns, comparing tax-related information and organizing the payment of relevant taxes to the state treasury, among others.   第十二条 税务机关依法履行环境保护税纳税申报受理、涉税信息比对、组织税款入库等职责。
Environmental protection administrative departments shall take charge of the monitoring and administration of taxable pollutants according to the law, and develop and improve pollutant monitoring specifications. 环境保护主管部门依法负责应税污染物监测管理,制定和完善污染物监测规范。
Article 13 Local people's governments at or above the county level shall strengthen the leadership of the administration of collection of environmental protection tax, and coordinate and solve major issues arising during the administration of collection of environmental protection tax in a timely manner. 爱法律,有未来  第十三条 县级以上地方人民政府应当加强对环境保护税征收管理工作的领导,及时协调、解决环境保护税征收管理工作中的重大问题。
Article 14 The taxation and environmental protection administrative departments of the State Council shall develop the technical standards for tax-related information sharing platforms and the specifications for data collection, storage, transmission, inquiry and use.   第十四条 国务院税务、环境保护主管部门制定涉税信息共享平台技术标准以及数据采集、存储、传输、查询和使用规范。
Article 15 Environmental protection administrative departments shall, through tax-related information sharing platforms, submit to tax authorities the following information obtained during the supervision and administration of environmental protection:   第十五条 环境保护主管部门应当通过涉税信息共享平台向税务机关交送在环境保护监督管理中获取的下列信息:
(1) Names and unified social credit codes of pollutant discharging entities, pollutant discharge outlets, varieties of pollutants discharged and other basic information. (一)排污单位的名称、统一社会信用代码以及污染物排放口、排放污染物种类等基本信息;
(2) Pollutant discharge data of pollutant discharging entities (including pollutant discharges, the concentrations of air pollutants and water pollutants and other data). (二)排污单位的污染物排放数据(包括污染物排放量以及大气污染物、水污染物的浓度值等数据);
(3) Violations of environmental laws by pollutant discharging entities and administrative penalties thereon. (三)排污单位环境违法和受行政处罚情况;
(4) Review opinions on the abnormal data materials on the filing of tax returns by any taxpayer or on taxpayers' failure to file tax returns within a prescribed time limit of which the tax authorities request review. (四)对税务机关提请复核的纳税人的纳税申报数据资料异常或者纳税人未按照规定期限办理纳税申报的复核意见;
(5) Other information that shall be submitted as decided through consultation with tax authorities. (五)与税务机关商定交送的其他信息。
Article 16 Tax authorities shall, through the tax-related information sharing platforms, submit the following tax-related information on environmental protection to the environmental protection administrative departments:   第十六条 税务机关应当通过涉税信息共享平台向环境保护主管部门交送下列环境保护税涉税信息:
(1) Basic information on taxpayers. (一)纳税人基本信息;
(2) Information on filing of tax returns. (二)纳税申报信息;
(3) Information on payment of taxes into the state treasury, amount of tax relief, taxes in arrears, and doubtful risk points, among others. (三)税款入库、减免税额、欠缴税款以及风险疑点等信息;
(4) Taxpayers' violations of tax laws and the imposition of administrative penalties thereon. (四)纳税人涉税违法和受行政处罚情况;
(5) Information on the abnormal data materials on the filing of tax returns by any taxpayer or taxpayers' failure to file tax returns within a prescribed time limit. (五)纳税人的纳税申报数据资料异常或者纳税人未按照规定期限办理纳税申报的信息;
(6) Other information that shall be submitted as decided through consultation with environmental protection administrative departments. (六)与环境保护主管部门商定交送的其他信息。
Article 17 “Places of discharge of taxable pollutants” as referred to in Article 17 of the Environmental Protection Tax Law means:   第十七条 环境保护税法十七条所称应税污染物排放地是指:
(1) the places where the discharge outlets of taxable air pollutants and taxable water pollutants are located; (一)应税大气污染物、水污染物排放口所在地;
(2) the place where taxable solid waste is generated; and (二)应税固体废物产生地;
(3) the place where taxable noise is produced. (三)应税噪声产生地。
Article 18 Where taxpayers discharge taxable pollutants across regions and tax authorities have disputes over the jurisdiction of tax collection, all parties to the disputes shall settle such disputes through consultation under the principle of being conducive to tax collection administration; and if consensus cannot be reached through consultation, relevant matters shall be reported to their common superior tax authorities for decision-making.   第十八条 纳税人跨区域排放应税污染物,税务机关对税收征收管辖有争议的,由争议各方按照有利于征收管理的原则协商解决;不能协商一致的,报请共同的上级税务机关决定。
Article 19 Tax authorities shall identify taxpayers based on the information on the pollutant discharging entities submitted by the environmental protection administrative departments according to the law.   第十九条 税务机关应当依据环境保护主管部门交送的排污单位信息进行纳税人识别。
Where the corresponding information of a taxpayer is not included in the information on pollutant discharging entities submitted by the environmental protection administrative department, the tax authority shall identify the taxpayer when the taxpayer files environmental protection tax returns for the first time, and submit the relevant information to the environmental protection administrative department. 在环境保护主管部门交送的排污单位信息中没有对应信息的纳税人,由税务机关在纳税人首次办理环境保护税纳税申报时进行纳税人识别,并将相关信息交送环境保护主管部门。
Article 20 Where an environmental protection administrative department finds the taxable pollutant discharge information declared by a taxpayer or the applicable pollution discharging coefficient and materials balance method is wrong, it shall be notified to the tax authority for handling.   第二十条 环境保护主管部门发现纳税人申报的应税污染物排放信息或者适用的排污系数、物料衡算方法有误的,应当通知税务机关处理。
Article 21 Where the pollutant discharge data declared by a taxpayer is inconsistent with the relevant data submitted by the environmental protection administrative department, the taxation basis for taxable pollutants shall be determined on the basis of the data submitted by the environmental protection administrative department.   第二十一条 纳税人申报的污染物排放数据与环境保护主管部门交送的相关数据不一致的,按照环境保护主管部门交送的数据确定应税污染物的计税依据。
Article 22 “The data materials on the filing of tax returns by any taxpayer are abnormal” as referred to in paragraph 2 of Article 20 of the Environmental Protection Tax Law shall include but not be limited to the following circumstances:   第二十二条 环境保护税法二十条第二款所称纳税人的纳税申报数据资料异常,包括但不限于下列情形:
(1) The taxable pollutant discharges declared by the taxpayer in the current period are obviously lower than those in the same period of the previous year, without a good reason (一)纳税人当期申报的应税污染物排放量与上一年同期相比明显偏低,且无正当理由;
(2) The pollutant discharges of a unit product of the taxpayer are obviously lower than those of a taxpayer of the same kind, without a good reason. (二)纳税人单位产品污染物排放量与同类型纳税人相比明显偏低,且无正当理由。
Article 23 Tax authorities and environmental protection administrative departments shall provide taxpayers with guidance, training and consultation services related to the payment of environmental protection tax free of charge.   第二十三条 税务机关、环境保护主管部门应当无偿为纳税人提供与缴纳环境保护税有关的辅导、培训和咨询服务。
Article 24 Tax authorities shall conduct the tax inspection of environmental protection tax according to the law, and environmental protection administrative departments shall give support thereto.   第二十四条 税务机关依法实施环境保护税的税务检查,环境保护主管部门予以配合。
Article 25 Taxpayers shall, in accordance with the relevant provisions on tax collection administration, properly keep relevant materials on the monitoring and administration of taxable pollutants.   第二十五条 纳税人应当按照税收征收管理的有关规定,妥善保管应税污染物监测和管理的有关资料。
Chapter V Supplementary Provisions 

第五章 附  则

Article 26 This Regulation shall come into force on January 1, 2018. The Regulation on the Administration of Collection and Use of the Funds for Discharge of Pollutants issued by the State Council on January 2, 2003, shall be repealed concurrently.   第二十六条 本条例自2018年1月1日起施行。2003年1月2日国务院公布的《排污费征收使用管理条例》同时废止。
     
     
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