Environmental Protection Tax Law

Based on the needs of national economic and social development and environmental protection, the State Council is to carry out a pilot program for levying the environmental protection tax on enterprises, public-service institutions, and other producers and operators that directly discharge volatile organic compounds not listed in the “Table of Taxable Pollutants and Equivalent Values” appended to this Law. The measures for the implementing the pilot program are to be formulated by the State Council and filed with the Standing Committee of the National People’s Congress for recording.

The State Council and its relevant departments shall, in light of the characteristics of volatile organic compounds, reasonably define the scope of taxation and the range of tax rate, improve monitoring techniques and methods for calculating emissions, strengthen work coordination, and accelerate the advancement of the pilot program.

Within five years from the date the pilot’s implementation measures take effect, the State Council shall report to the Standing Committee of the National People’s Congress on the pilot levy of the environmental protection tax on volatile organic compounds and propose recommendations for amending the Law.