EPT Law Drawn Up
来源:环保部
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作者:肯萨财税事业部
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发布时间: 2874天前
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411 次浏览
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MEP said on August 22, 2017 that relevant authorities are drawing up the implementing regulations for the environmental protection tax law and that three government authorities have jointly issued a circular on the implementation of the law, which requires that all places should be prepared for the upcoming tax levies.
Mr. Bie Tao, director of the Department of Policies, Laws and Regulations of the Ministry of Environmental Protection ("MEP"), said on August 22, 2017 that relevant authorities are drawing up the implementing regulations for the environmental protection tax law and that three government authorities have jointly issued a circular on the implementation of the law, which requires that all places should be prepared for the upcoming tax levies.
In response to a string of questions, such as "how well the Environmental Protection Tax Law is implemented at present, in light of the difficulty in collecting the tax which is attributed to the fact that the collection of the environmental protection tax involves mobile elements, such as water, air and noise" and "what is the latest progress in deciding on the specific applicable tax amounts by local places", the director said that local governments shall familiarize themselves with the Environmental Protection Tax Law and there are considerable number of problems to be addressed along the process when environmental protection authorities and tax authorities are handing over and transferring relevant working mechanisms in parallel for the purpose of replacing pollutant discharge fees with the environmental protection tax. He added that although the environmental protection tax is unified at all places, without too much difference, local places are permitted to map out specific requirements in environment quality and a couple of local places are allowed and even encouraged to ascertain their specific tax amounts in accordance with the table of tax items and tax amounts given in the tax law. Further, he pointed out a basic principle that any party should pay more environmental protection tax if it discharges pollutants in large amount but less if small amount of pollutants. To be specific, where the concentration of taxable pollutants discharged by the taxpayer is 50% or much lower than certain criteria, the environmental protection tax shall be reduced by half; where such concentration is 30% or much lower than certain criteria, the environmental protection tax will be levied at the rate of 75%.
