eJarn
Username/ID
Plear enter userid
Password      *Forgot Password?
Please enter password
Environmental Protection Tax Introduced from 2018
2018/01/21
Environmental protection tax law has been enforced in China since January 1, 2018, after having been approved by the Standing Committee of the National People’s Congress on December 25, 2016. The environmental protection tax is the first single-line tax that embodies a green tax system in China, aiming to protect and improve the environment, to reduce pollutant emissions, and to drive forward the building of an ecological civilization. With the enforcement of the law, the charging system for pollutant discharge which has been implemented for many years has been shifted to the environmental tax law.
 
The environmental tax law applies to atmospheric pollutants, water pollutants, solid waste, and noise. It is noteworthy that tax will not be paid under the following two conditions: One is those who don’t directly discharge taxable pollutants into the environment such as catering enterprises which discharge waste water to underground pipes, and the other category is individual residents who are not taxpayers and will not pay the environmental tax.
To view the complete content, please log in.
Username/ID
Plear enter userid
Password      *Forgot Password?
Plear enter password