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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