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Environmental Protection Tax Law.

Country/Territory
China
Document type
Legislation
Date
2016 (2018)
Source
FAO, FAOLEX
Subject
Environment gen.
Keyword
Polluter pays principle Pollution control Tax/levy
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Entry into force notes
This Law shall enter into effect on 1 January 2018.
Abstract

This Law is enacted for the purposes of protecting and improving the environment, reducing pollutant discharges, and promoting ecological civilization construction. The Text consists of 28 articles divided into 5 Chapters: General Provisions (I); Tax Basis and Tax Amount Payable (II); Tax Reduction and Exemption (III); Tax Collection Administration (IV); Supplementary Provisions (V).

Full text
Chinese
Website
www.npc.gov.cn

References - Legislation

Implemented by

Administrative measures of Ningxia Hui Autonomous Region for the verification and collection of environmental protection tax.

Legislation | China | 2018

Keyword: Polluter pays principle, Pollution control, Environmental fees/charges, Fiscal and market measures, Tax/levy

Source: FAO, FAOLEX

Decision of the Standing Committee of the People’s Congress of the Tibet Autonomous Region on the applicable taxes of air pollutants and water pollutants.

Legislation | China | 2018

Keyword: Pollution control, Air quality/air pollution, Fiscal and market measures, Tax/levy, Freshwater pollution

Source: FAO, FAOLEX

Decision of the Standing Committee of the People’s Congress of the Guangxi Zhuang Autonomous Region on the applicable taxes of air pollutants and water pollutants.

Legislation | China | 2017

Keyword: Pollution control, Air quality/air pollution, Tax/levy, Freshwater pollution

Source: FAO, FAOLEX

Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China.

Legislation | China | 2017

Keyword: Polluter pays principle, Pollution control, Tax/levy

Source: FAO, FAOLEX

Measures for the Declaration and Collection of Environmental Protection Tax for Marine Projects.

Legislation | China | 2017

Keyword: Polluter pays principle, Pollution control, Tax/levy, Solid waste, Waste management

Source: FAO, FAOLEX

Administrative measures for ecological environment standards.

Legislation | China | 2021

Keyword: Monitoring, Standards, Enforcement/compliance, Air quality/air pollution, Emissions, Pollution control, Protection of environment, Freshwater pollution, Effluent waste water/discharge

Source: FAO, FAOLEX

Standard for Pollution Control on Hazardous Waste Storage (GB 18597—2023).

Legislation | China | 2023

Keyword: Hazardous waste, Pollution control, Solid waste, Waste management, Environmental standards, Standards, Protection of environment

Source: FAO, FAOLEX

Amended by

Order No. 16 of the President of the People's Republic of China for the Decision of the Standing Committee of the National People's Congress on Amending the Law of the People's Republic of China on the Protection of Wild Animals and 14 Other Laws.

Legislation | China | 2018

Keyword: Equipment, Institution, Agricultural commodities, Inspection, Polluter pays principle, Pollution control, Tax/levy, Quarantine, Authorization/permit, Certification

Source: FAO, FAOLEX