Guide: 

    Nowadays, “Environmental Protection Tax Law (draft)”which people concerned a lot had published in full and publicly solicited the views of the community.  

 

    The draft stipulates that in the field of People’s Republic of China and other sea areas under the jurisdiction, the enterprises and institutions which directly discharge taxable pollutants into the environment and other production operators who were taxpayers of environmental protection tax should pay environmental protection taxes. Taxable pollutants refer to air pollutants, water pollutants, solid waste, construction noise, industrial noise and other pollutants. 

 

    The draft proposes that environmental taxes classified management according to focus on monitoring (sewage) taxpayers and non-key monitoring (sewage) taxpayers. Focus on monitoring (sewage) taxpayers refer to key polluting industries’ taxpayers of thermal power, steel, cement, electrolytic aluminium, coal, metallurgy, building materials, mining, chemical, petrochemical, pharmaceutical, light industry (brewing, paper processing, fermentation, sugar, vegetable oil processing), textile and leather and focus on monitoring enterprises of other sewerage industries. It also stipulates that State Council,   provinces, autonomous region and municipality people’s government can add (or adjust) types of key polluting industries according to the need for environmental protection.