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China Implements The Environmental Protection Tax Law

Xinhua News Agency, Beijing, December 27 By the approval of Premier Li Keqiang, the State Council recently issued the "Notice on the Attribution of Environmental Protection Tax Revenue", clarifying that the environmental protection tax is the local revenue.

"Notice" pointed out that "People's Republic of China Environmental Protection Tax Law" will be January 1, 2018 come into force. According to the law, enterprises and public institutions that discharge taxable pollutants directly to the environment and taxpayers whose production and operation operators are environmental protection tax in the areas of the People's Republic of China and other areas under the jurisdiction of the People's Republic of China shall pay Environmental Protection Tax.In order to promote the protection and improvement of the environment throughout the country and increase investment in environmental protection, the State Council decided that all environmental protection taxes should be used as local revenues.

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