Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China. Country/Territory China Document type Regulation Date 2017 Source FAO, FAOLEX Subject Environment gen. Keyword Polluter pays principle Pollution control Tax/levy Geographical area Asia, Eastern Asia Entry into force notes This Regulation shall come into force on January 1, 2018. Abstract This Regulation is enacted in accordance with the Environmental Protection Tax Law. The Text consists of 26 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.mep.gov.cn References - Legislation Implements Environmental Protection Tax Law. Legislation | China | 2016 Keyword: Polluter pays principle, Pollution control, Tax/levy Source: FAO, FAOLEX 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