Environmental Protection Tax law will be implemented in 2018

28 December 2016

The first Environmental Protection Tax Law of People's Republic of China was adopted at the 25^th

meeting of the Standing Committee of the National People's Congress on December 25, 2016, and

will come into force on January 1, 2018.

Its aim to protect and improve the environment, help social energy-saving and emission reduction,

promote the construction of ecological civilization. "The bill will protect and improve the environment,

reduce pollutant emissions, promote the construction of ecological civilization" into the legislative

purpose, make it clear that " those enterprises and institutions and other production operators who

directly put emissions of pollutants into the environment " are the taxpayer. The atmospheric pollutants,

water pollutants, solid waste and noise are for taxable pollutants. It is to improve awareness of

environmental protection and compliance of the taxpayer, as well as reinforce corporate pollution

reduction responsibility.