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2016-12-27 来源:转载自第三方
27 December 2016
Environmental protection tax law of the People's Republic of China
  25 December, the first <Environmental protection tax law of the People's Republic of China> was approved by voting of the twenty-five session of  twelve Standing Committee of the National People's Congress. It is a single-line tax law that specifically reflect the "green tax system" and promote the construction of ecological civilization and will be applied on 1 January 2018.
  The Environmental Protection Law stipulates that enterprises, institutions and other production and business operators who directly discharge pollutants into the environment in the territory or other sea area of the People's Republic of China shall pay an environmental protection tax in accordance with the provisions of this Law. It should be identified as "serious pollution of the environment" if the companies falsify or disturb the automatic monitoring data, have emissions of chemical oxygen demand, ammonia nitrogen, sulfur dioxide, nitrogen oxides and other pollutants; those who should be " given a heavier punishment" for the modification of environmental parameters or monitoring data to destroy the computer information system.
Compared to the previous sewage charges system, there are two major differences in environmental protection law:
  First, the provisions of the air pollutants and water pollutants are in the amount of tax, taxable air pollutants and water pollution are calculated by the equivalent value, ¥1.2~12 per pollutional equivalent for air pollutants, ¥1.4~14 per pollutional equivalent for water pollutants; The second one is tax deduction and exemption based on the percent of emissions reduction. The taxpayer shall be levied at a reduced rate of 75% if the concentration value is less than 30% of the prescribed standard, and 50% if the concentration value of the taxable air pollutant or water pollutant is less than 50% .
  An important principle in the formulation of environmental tax law is to achieve a smooth transfer from sewage charges to the environmental protection tax system. According to the new law, companies pay more taxes on more sewage, less taxes on less emissions. In addition, in order to prevent the wanton pollution of enterprises after paying taxes, the environmental tax law issues that the enterprises and institutions should be responsible for the damage according to law in addition to paying environmental taxes.
  For the pharmaceutical and chemical industry, the conversion from original way which get in return via the cost of environment to green industry is imminent, environmentally friendly enterprises will enjoy more opportunities and support in the future. The release of the Environmental Protection Tax Law is the implementation of the green development concept established at the fifth Plenary Session of the 18th Central Committee of the National Party, and is the concrete practice of promoting the protection of ecological environment and the construction of ecological civilization. Environmental governance also requires the comprehensive use of environmental protection law, environmental tax law, the budget law and other laws, guide the whole society to change the development of ideas from each aspect, to achieve the green development.
Edited by the Editorial Office of Suzhou Yacoo Science Co., Ltd.



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