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Q：
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When will the Environmental Protection Tax Law be implemented?
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A:
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The Environmental Protection Tax Law came into effect on January 1, 2018.
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Q：
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What is the purpose of formulating the "Environmental Protection Tax Law"?
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A：
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In order to protect and improve the environment, reduce pollutant emissions and promote ecological civilization construction, the "Environmental Protection Tax Law" is formulated.
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Q：
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Who are the taxpayers of the Environmental Protection Tax Law?
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A：
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Enterprises, public institutions and other producers and business operators that directly discharge taxable pollutants into the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China are taxpayers of environmental protection tax and shall pay environmental protection tax in accordance with the provisions of the Environmental Protection Tax Law.
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Q：
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What are taxable pollutants?
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A：
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The taxable pollutants referred to in the Environmental Protection Tax Law mean the air pollutants, water pollutants, solid wastes and noise as stipulated in the "Environmental Protection Tax Taxable Items and Rates Table" and the "Taxable Pollutants and Equivalent Values Table" attached to the Environmental Protection Tax Law.
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Q：
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Under what circumstances does the direct discharge of pollutants into the environment not fall under the category of not paying the corresponding environmental protection tax for the pollutants?
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A：
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Enterprises, public institutions and other producers and business operators discharge taxable pollutants into sewage centralized treatment and domestic waste centralized treatment facilities established in accordance with the law;
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Enterprises, public institutions and other producers and business operators store or dispose of solid waste in facilities or places that meet national and local environmental protection standards.
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FAQ
