| Announcement of the State Administration of Taxation and the State Oceanic Administration | | 国家税务总局、国家海洋局公告 |
| (No. 50 [2017]) | | （2017年第50号） |
| Announcement of the State Administration of Taxation and the State Oceanic Administration on Issuing the Measures for the Filing of Returns of and Collection of Marine Engineering Environmental Protection Tax | | 国家税务总局、国家海洋局关于发布《海洋工程环境保护税申报征收办法》的公告 |
| The Measures for the Returns Filing and Collection of Marine Engineering Environmental Protection Tax developed by the State Administration of Taxation and the State Oceanic Administration are hereby issued, and shall come into force on January 1, 2018. Please comply with and implement these Measures. | | 现将国家税务总局、国家海洋局制定的《海洋工程环境保护税申报征收办法》予以发布，自2018年1月1日起施行，请遵照执行。 |
| | 特此公告。 |
| State Administration of Taxation | | 国家税务总局 |
| State Oceanic Administration | | 国家海洋局 |
| December 27, 2017 | | 2017年12月27日 |
| Measures for the Filing of Returns of and Collection of Marine Engineering Environmental Protection Tax | | 海洋工程环境保护税申报征收办法 |
Article 1 For the purposes of regulating the collection of marine engineering environmental protection taxes, these Measures are 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”), the Law of the People's Republic of China on the Administration of Tax Collection | | 第一条 为规范海洋工程环境保护税征收管理，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》）、《中华人民共和国税收征收管理法》及《中华人民共和国海洋环境保护法》，制定本办法。 |
| Article 2 These Measures shall apply to the enterprises and public institutions and other producers and operators that engage in offshore oil and natural gas exploration, development and production and other operations within the inland waters, territorial seas, contiguous zones, exclusive economic zones, continental shelves and other sea areas under the jurisdiction of the People's Republic of China and discharge taxable pollutants to the marine environment (hereinafter referred to as “taxpayers”). | | 第二条 本办法适用于在中华人民共和国内水、领海、毗连区、专属经济区、大陆架以及中华人民共和国管辖的其他海域内从事海洋石油、天然气勘探开发生产等作业活动，并向海洋环境排放应税污染物的企业事业单位和其他生产经营者（以下简称纳税人）。 |
| Article 3 For the purpose of these Measures, “taxable pollutants” means air pollutants, water pollutants and solid wastes. | | 第三条 本办法所称应税污染物，是指大气污染物、水污染物和固体废物。纳税人排放应税污染物，按照下列方法计征环境保护税： |
| The environmental protection tax on the taxable pollutants discharged by taxpayers shall be calculated and collected through the following methods: | | |
| | （一）大气污染物。对向海洋环境排放大气污染物的，按照每一排放口或者没有排放口的应税污染物排放量折合的污染当量数从大到小排序后的前三项污染物计征。 |
| (1) Air pollutants. Where air pollutants are discharged into the marine environment, the environmental protection tax on the first three items of pollutants ranked in descending order of pollution equivalents converted from taxable pollutant discharges from each outlet or for which no discharge outlet is established shall be calculated and collected. | | |
| | （二）水污染物。对向海洋水体排放生产污水和机舱污水、钻井泥浆（包括水基泥浆和无毒复合泥浆，下同）和钻屑及生活污水的，按照应税污染物排放量折合的污染当量数计征。其中，生产污水和机舱污水，按照生产污水和机舱污水中石油类污染物排放量折合的污染当量数计征；钻井泥浆和钻屑按照泥浆和钻屑中石油类、总镉、总汞的污染物排放量折合的污染当量数计征；生活污水按照生活污水中化学需氧量（CODcr）排放量折合的污染当量数计征。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |