FAQQ&A on Environmental Protection Tax
|
Q： |
Who are the taxpayers of environmental protection tax (EPT)? |
|
A： |
Taxpayers of EPT refer to enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment in the territory of the People’s Republic of China and other sea areas under the jurisdiction of it. The EPT would be exempted under two situations. Firstly, it is no need to pay EPT if taxpayers do not discharge taxable pollutants into the environment directly. Secondly, if individual is not identified as taxpayers, they do not need to pay EPT. |
|
Q： |
What kinds of pollutants are taxable for EPT? |
|
A： |
Air pollutants, water pollutants, solid waste and noise are taxable for EPT. According to relevant environmental laws and regulations, air pollutants refer to substances that are emitted to the atmosphere and cause pollution, including sulphur dioxide, nitrogen oxides, dust, etc.. Water pollutants means those substances which are directly or indirectly discharged into water that can cause water pollutant. They include heavy metals, suspended solids, animal and vegetable oils, etc.. Solid waste refers to solid, semi-solid, gaseous materials and substances which have lost their original value in use or have not lost their value in use but are abandoned in production. Such materials and substances include coal gangue, tailings, and other solid waste stipulated by relevant laws and administrative regulations. Noise mainly means industrial noise, making by using fixed equipment in industrial production activities, exceeds the environmental noise emission standards set by the state and interferes with the surrounding living environment. |
|
Q： |
When would the EPT be levied? |
|
A： |
From 1st January 2018. And pollutant discharge fees would no longer needed to be paid from that day. |
|
Q： |
What circumstances are no need to pay EPT? |
| A： |
Firstly, enterprises, institutions and other producers and operators who discharge pollutants into legally established sewage and garbage centralized treatment sites shall not pay EPT. Secondly, enterprises, institutions and other producers and operators who store or dispose of solid waste in facilities and places that meet the national and local environmental protection standards shall not pay EPT. At the meanwhile, it is stipulated by tax law that the legally established urban and rural sewage and domestic waste centralized treatment sites shall pay EPT if they discharge taxable pollutants into the environment in exceeds of the national and local standards. |
|
Q： |
What circumstances are temporary exempted from paying EPT? |
|
A： |
Environmental Protection Tax Law states five situations which are temporary exempted from paying EPT. Firstly, taxable pollutant discharge from agricultural production is temporary exempted from EPT to support the development of agricultural. Secondly, taxable pollutant discharged from mobile sources such as motor vehicle, ships and aircrafts are temporary exempted from EPT. Thirdly, taxable pollutants discharged from the centralized treatment sites of urban and rural sewage and domestic garbage established in accordance with the law are temporary exempted from EPT. Fourthly, taxpayers are temporary exempted from EPT on solid waste if they meet the standards for comprehensive utilization. Finally, EPT are temporary exempted for other circumstances approved by the State Council. |
|
Q： |
Do enterprises still need to pay EPT when their air and water pollutant emissions meet the standards? |
|
A： |
No matter whether air and water pollutants discharged in excess of the standards or not, they are all taxable as EPT is levied on the total discharge pollutant volume. |
|
Q： |
What is the taxation basis for air and water pollutants, solid waste, and noise? |
|
A： |
Taxable basis for taxable pollutant is stipulated by tax law. For taxable air and water pollutants, they are determined separately according to the pollution equivalent number converted from the pollutant discharge amount. Taxable solid waste is determined according to the amount of discharging. Taxable noise is determined by decibels exceeding the national standard. |
Language
close
