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Enquiry: How are the current Environmental Protection Tax rates assessed?

Photo: Enquiry: How are the current Environmental Protection Tax rates assessed?
Photo: Enquiry: How are the current Environmental Protection Tax rates assessed?

Under the terms of the Environmental Protection Tax Law of the People’s Republic of China, any enterprise that directly discharges taxable pollutants – including air pollutants, water pollutants, solid waste and excessive noise – into the environment has been made liable to pay Environmental Protection Tax since 1 January 2018. The exact rate of this tax varies across all of the country’s provinces, autonomous regions and central government-administered municipalities and is assessed by the relevant local governments in line with prevailing local conditions. The tax rate, however, must fall within central government-mandated parameters and has to be reported to the Standing Committee of the People’s Congress of the same level for ratification.

By way of illustration, in the case of Guangdong the applicable tax rates for air pollutants and water pollutants are as follows:

  • Air pollutants: RMB1.8 per pollutant equivalent value
  • Water pollutants: RMB2.8 per pollutant equivalent value

For further details, please refer to the following links:

Guangdong Announces Environmental Protection Tax Rates (in English)

New Law Levies Tax Based on Pollutant Volume (in English)

Content provided by Picture: HKTDC Research
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