法律文本

中華人民共和國環境保護稅法（2018修正）

Law of the People's Republic of China on Environmental Protection Tax (2018 Revision)

（2016年12月25日第十二屆全國人民代表大會常務委員會第二十五次會議通過?根據2018年10月26日第十三屆全國人民代表大會常務委員會第六次會議《關於修改〈中華人民共和國野生動物保護法〉等十五部法律的決定》修正）

(Adopted at the 25th Session of the Standing Committee of the 12th National People's Congress of the People's Republic of China on December 25, 2016, and revised according to the Decision on Revising Fifteen Laws including the Law of the People's Republic of China on the Protection of Wildlife adopted at the 6th Session of the Standing Committee of the 13th National People's Congress on October 26, 2018)

第一章 總 則

Chapter 1 General Provisions

第一條???為了保護和改善環境,減少汙染物排放，推進生態文明建設，制定本法。

Article 1 This Law is formulated for the purposes of environmental protection and improvement, reduction of pollutant emission, and promoting development of ecological civilisation.

第二條???在中華人民共和國領域和中華人民共和國管轄的其他海域，直接向環境排放應稅汙染物的企業事業單位和其他生產經營者為環境保護稅的納稅人，應當依照本法規定繳納環境保護稅。

Article 2 Enterprises, public institutions and other producers/operators that discharge taxable pollutants directly to the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China are the taxpayers of environmental protection tax and shall pay the tax in accordance with the Law.

第三條???本法所稱應稅汙染物，是指本法所附《環境保護稅稅目稅額表》、《應稅汙染物和當量值表》規定的大氣汙染物、水汙染物、固體廢物和噪聲。

Article 3 For the purpose of this Law, taxable pollutants refer to air pollutants, water pollutants, solid wastes and noise specified in the Table of Taxable Items and Amount of Environmental Protection Tax and the Table of taxable pollutants and Equivalent Values attached hereto.

第四條???有下列情形之一的，不屬於直接向環境排放汙染物，不繳納相應汙染物的環境保護稅：

Article 4 In any of the following circumstances, which are not circumstances of direct discharge of pollutants to the environment, the environmental protection tax shall not be paid for corresponding pollutants:

（一）企業事業單位和其他生產經營者向依法設立的汙水集中處理、生活垃圾集中處理場所排放應稅汙染物的；

1. Enterprises, entities, other producers and operators that discharge taxable pollutants to the centralized sewage and domestic waste treatment facilities established by law;

（二）企業事業單位和其他生產經營者在符合國家和地方環境保護標準的設施、場所貯存或者處置固體廢物的。

(II) Enterprises, entities, other producers and operators that store or dispose of solid wastes in facilities or places that meet the national or local standard of environmental protection.

第五條???依法設立的城鄉汙水集中處理、生活垃圾集中處理場所超過國家和地方規定的排放標準向環境排放應稅汙染物的，應當繳納環境保護稅。

Article 5 Where lawfully established centralized urban sewage and domestic waste treatment facilities emit taxable pollutants into the environment exceeding the limit prescribed by the national or local standard, they shall pay environmental protection tax.

企業事業單位和其他生產經營者貯存或者處置固體廢物不符合國家和地方環境保護標準的，應當繳納環境保護稅。

Enterprises, public institutions and other producers/operators that store or dispose of solid waste in breach of the national and local standards for environmental protection shall pay environmental protection tax.

第六條???環境保護稅的稅目、稅額，依照本法所附《環境保護稅稅目稅額表》執行。

Article 6 For taxable items and the amount of environmental protection tax, the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law shall be followed.

應稅大氣汙染物和水汙染物的具體適用稅額的確定和調整，由省、自治區、直轄市人民政府統籌考慮本地區環境承載能力、汙染物排放現狀和經濟社會生態發展目標要求，在本法所附《環境保護稅稅目稅額表》規定的稅額幅度內提出，報同級人民代表大會常務委員會決定，並報全國人民代表大會常務委員會和國務院備案。

People's governments at the levels of province, autonomous region and municipality directly under the Central Government may raise the determination of and adjustment to the applicable tax amount of the taxable air and water pollutants within the tax amount range set out in the Table of Taxable Items and Amount of Environmental Protection Tax by comprehensively considering the environmental bearing capacity, status quo of pollutant emission, and economic, social and ecological development goals of respective regions, subject to decision by the standing committee of the people's congress at the same level and filing with the Standing Committee of the National People's Congress and the State Council.

第二章 計稅依據和應納稅額

Chapter 2 Tax Basis and Tax Amount Payable

第七條???應稅汙染物的計稅依據，按照下列方法確定：

Article 7 The tax basis of taxable pollutants shall be determined as per the following methods:

（一）應稅大氣汙染物按照汙染物排放量折合的汙染當量數確定；

1. for taxable air pollutants, it shall be determined in accordance with the pollution equivalent number converted from the pollutant emission amount;

（二）應稅水汙染物按照汙染物排放量折合的汙染當量數確定；

2. for taxable water pollutants, it shall be determined in accordance with the pollution equivalent number converted from the pollutant emission amount;

（三）應稅固體廢物按照固體廢物的排放量確定；

(III) Taxable solid waste shall be determined by the solid waste emission amount; and

（四）應稅噪聲按照超過國家規定標準的分貝數確定。

(IV) The taxable noise shall be determined by the decibels in excess of the national standard.

第八條???應稅大氣汙染物、水汙染物的汙染當量數，以該汙染物的排放量除以該汙染物的汙染當量值計算。每種應稅大氣汙染物、水汙染物的具體汙染當量值，依照本法所附《應稅汙染物和當量值表》執行。

Article 8 The pollution equivalent number of taxable air and water pollutants shall be the emission amount of the pollutant divided by the pollution equivalent value of the pollutant. For the specific pollution equivalent value of each taxable air pollutant or water pollutant, the provisions in the Table of Taxable Items and Amount of Environmental Protection Tax attached to the Law shall be observed.

第九條???每一排放口或者沒有排放口的應稅大氣汙染物，按照汙染當量數從大到小排序,對前三項汙染物征收環境保護稅。

Article 9 For taxable air pollutants in each emission outlet or without an emission outlet, the top 3 pollutants as ranked by pollution equivalent number in descending order shall be subject to the environmental protection tax.

每一排放口的應稅水汙染物，按照本法所附《應稅汙染物和當量值表》，區分第一類水汙染物和其他類水汙染物，按照汙染當量數從大到小排序，對第一類水汙染物按照前五項征收環境保護稅，對其他類水汙染物按照前三項征收環境保護稅。

Taxable water pollutants in each emission outlet shall be classified into water pollutants of Class I and pollutants of other classes according to the Table of Taxable Pollutants and Equivalent Values attached hereto. The top 5 water pollutants of Class I and top 3 water pollutants of other classes as ranked by pollution equivalent number in descending order shall be subject to environmental protection tax.

省、自治區、直轄市人民政府根據本地區汙染物減排的特殊需要，可以增加同一排放口征收環境保護稅的應稅汙染物項目數，報同級人民代表大會常務委員會決定，並報全國人民代表大會常務委員會和國務院備案。

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the special local needs of pollutant emission reduction, increase the number of taxable pollutants in the same emission outlet subject to environmental protection tax, which shall be submitted to the Standing Committee of the People's Congress at the same level for approval and filed with the Standing Committee of the National People's Congress and the State Council.

第十條???應稅大氣汙染物、水汙染物、固體廢物的排放量和噪聲的分貝數，按照下列方法和順序計算：

Article 10 The emission amount of taxable air and water pollutants, solid waste and the decibels of noise shall be calculated in the following order:

（一）納稅人安裝使用符合國家規定和監測規範的汙染物自動監測設備的，按照汙染物自動監測數據計算；

1. where the taxpayer installs and uses a pollutant automatic monitoring equipment in compliance with the national provisions and monitoring standards, the emission amount shall be calculated as per the pollutant automatic monitoring data;

（二）納稅人未安裝使用汙染物自動監測設備的，按照監測機構出具的符合國家有關規定和監測規範的監測數據計算；

2. where the taxpayer does not install or use an automatic pollutant monitoring device, the emission amount shall be calculated as per the monitoring data in conformity with the national provisions and monitoring standards presented by a monitoring agency;

（三）因排放汙染物種類多等原因不具備監測條件的，按照國務院生態環境主管部門規定的排汙系數、物料衡算方法計算；

3. where the conditions for monitoring pollutant emissions are absent due to such reasons as excessive varieties of pollutants, the emission amount shall be calculated as per the pollutant emission coefficients and material balance method provided by the competent authority of ecology and environment of the State Council; and

（四）不能按照本條第一項至第三項規定的方法計算的，按照省、自治區、直轄市人民政府生態環境主管部門規定的抽樣測算的方法核定計算。

(IV) Where calculation as per Paragraph 1, 2 or 3 hereof is not feasible, the emission amount shall be calculated as per the sampling-based measuring method provided by the competent authority of ecology and environment of the people's government of the province, autonomous region or municipality directly under the Central Government.

第十一條???環境保護稅應納稅額按照下列方法計算：

Article 11 The environmental protection tax payable shall be calculated as per the following methods:

（一）應稅大氣汙染物的應納稅額為汙染當量數乘以具體適用稅額；

1. for the taxable air pollutants, the applicable tax amount payable = pollution equivalent amount × the specific applicable tax amount;

（二）應稅水汙染物的應納稅額為汙染當量數乘以具體適用稅額；

2. for the taxable water pollutants, the applicable tax amount payable = pollution equivalent number × the specific applicable tax amount;

（三）應稅固體廢物的應納稅額為固體廢物排放量乘以具體適用稅額；

(III) The taxable amount of taxable solid waste shall be the solid waste emission amount multiplied by the specific applicable tax; and

（四）應稅噪聲的應納稅額為超過國家規定標準的分貝數對應的具體適用稅額。

(IV) The taxable amount of taxable noise shall be the specific applicable tax corresponding to the decibels in excess of the national standard.

第三章 稅 收 減 免

Chapter 3 Tax Reduction and Exemption

第十二條???下列情形，暫予免征環境保護稅：

Article 12 Environmental protection tax shall be temporarily exempted under any of the following circumstances:

（一）農業生產（不包括規?；B殖）排放應稅汙染物的；

1. the taxable pollutants are emitted from agricultural production (excluding scale -intensive farming);

（二）機動車、鐵路機車、非道路移動機械、船舶和航空器等流動汙染源排放應稅汙染物的；

(II) Taxable pollutants emitted by such mobile sources as motor vehicles, locomotives, non-road mobile machinery, ships, and aircrafts;

（三）依法設立的城鄉汙水集中處理、生活垃圾集中處理場所排放相應應稅汙染物，不超過國家和地方規定的排放標準的；

(III) Taxable pollutants emitted from lawfully established centralized urban sewage and domestic waste treatment facilities without exceeding the national or local standard;

（四）納稅人綜合利用的固體廢物，符合國家和地方環境保護標準的；

(IV) Solid waste comprehensively utilized by the taxpayer in line with the national and local standard of environmental protection;

（五）國務院批準免稅的其他情形。

(V) Other tax-exempt circumstances approved by the State Council.

前款第五項免稅規定，由國務院報全國人民代表大會常務委員會備案。

The tax exemption provisions in item (5) of the preceding paragraph shall be filed by the State Council with the Standing Committee of National People's Congress for record.

第十三條???納稅人排放應稅大氣汙染物或者水汙染物的濃度值低於國家和地方規定的汙染物排放標準百分之三十的，減按百分之七十五征收環境保護稅。納稅人排放應稅大氣汙染物或者水汙染物的濃度值低於國家和地方規定的汙染物排放標準百分之五十的，減按百分之五十征收環境保護稅。

Article 13 Where the concentration value of taxable air or water pollutants emitted by the taxpayer is 30% or much lower than the national or local standard, environmental protection tax shall be collected by 75%. Where the concentration value of taxable air or water pollutants emitted by the taxpayer is 50% or more lower than the national or local standard, environmental protection tax shall be collected by 50%.

第四章 征 收 管 理

Chapter 4 Collection and Management

第十四條???環境保護稅由稅務機關依照《中華人民共和國稅收征收管理法》和本法的有關規定征收管理。

Article 14 The collection of environmental protection tax shall be administered by taxation authorities in?accordance with the Law of the People's Republic of China on the Administration of Tax Levying?and relevant provisions of the Law.

生態環境主管部門依照本法和有關環境保護法律法規的規定負責對汙染物的監測管理。

The competent authority of ecology and environment shall be responsible for pollutant monitoring and management in accordance with the Law and?relevant environmental protection?laws and regulations.

縣級以上地方人民政府應當建立稅務機關、生態環境主管部門和其他相關單位分工協作工作機制，加強環境保護稅征收管理，保障稅款及時足額入庫。

Local people's governments at or above the county level shall establish a mechanism whereby the tax authority, the department in charge of ecology and environment and other relevant departments work in cooperation with due division of work, so as to better administer the collection of environmental protection tax and ensure that tax dues are turned over to the treasury in full in a timely manner.

第十五條???生態環境主管部門和稅務機關應當建立涉稅信息共享平臺和工作配合機制。

Article 15 The competent authority of ecology and environment and the tax authority shall establish a platform for tax-related information sharing and a work coordination mechanism.

生態環境主管部門應當將排汙單位的排汙許可、汙染物排放數據、環境違法和受行政處罰情況等環境保護相關信息，定期交送稅務機關。

The competent authority of ecology and environment shall regularly deliver environmental protection- related information of pollutant discharging entities, such as pollutant discharge permit, pollutant discharge data, violation of environmental laws and administrative penalties, to the taxation authority.

稅務機關應當將納稅人的納稅申報、稅款入庫、減免稅額、欠繳稅款以及風險疑點等環境保護稅涉稅信息，定期交送生態環境主管部門。

The tax authority shall regularly deliver environmental tax-related information of the taxpayer, such as tax return, tax due to the treasury, tax deductions and exemptions, tax arrears, and risks or doubts, to the competent authority of ecology and environment.

第十六條???納稅義務發生時間為納稅人排放應稅汙染物的當日。

Article 16 The tax payment obligation arises on the day when a taxpayer emits taxable pollutants.

第十七條???納稅人應當向應稅汙染物排放地的稅務機關申報繳納環境保護稅。

Article 17 Taxpayers shall declare and pay the environmental protection tax to the taxation authorities at the places where the taxable pollutants are discharged.

第十八條???環境保護稅按月計算，按季申報繳納。不能按固定期限計算繳納的，可以按次申報繳納。

Article 18 The environmental protection tax shall be calculated on a monthly basis, declared and paid on a quarterly basis. Where it is impossible to compute and pay tax by fixed deadlines, declaration and payment may be made for each transaction.

納稅人申報繳納時，應當向稅務機關報送所排放應稅汙染物的種類、數量，大氣汙染物、水汙染物的濃度值，以及稅務機關根據實際需要要求納稅人報送的其他納稅資料。

When declaring and paying environmental protection tax, a taxpayer shall submit to the tax authority concerned the varieties and quantities of the taxable pollutants discharged, the concentration values of air and water pollutants as well as other tax payment materials required by the tax authority according to the actual needs.

第十九條???納稅人按季申報繳納的，應當自季度終了之日起十五日內，向稅務機關辦理納稅申報並繳納稅款。納稅人按次申報繳納的，應當自納稅義務發生之日起十五日內，向稅務機關辦理納稅申報並繳納稅款。

Article 19 Where declaring and paying environmental protection tax on a quarterly basis, a taxpayer shall do so with the tax authority concerned within 15 days after the end of a quarter. Where declaring and paying environmental protection tax each time, a taxpayer shall do so with the tax authority concerned within 15 days from the date when the obligation arises.

納稅人應當依法如實辦理納稅申報，對申報的真實性和完整性承擔責任。

Taxpayers shall file their tax declaration truthfully and lawfully, and be held responsible for the authenticity and integrity of such declaration.

第二十條???稅務機關應當將納稅人的納稅申報數據資料與生態環境主管部門交送的相關數據資料進行比對。

Article 20 The tax authority shall compare the tax return data filed by a taxpayer with the relevant data and materials delivered by the competent authority of ecology and environment.

稅務機關發現納稅人的納稅申報數據資料異常或者納稅人未按照規定期限辦理納稅申報的，可以提請生態環境主管部門進行複核，生態環境主管部門應當自收到稅務機關的數據資料之日起十五日內向稅務機關出具複核意見。稅務機關應當按照生態環境主管部門複核的數據資料調整納稅人的應納稅額。

Where the tax authority finds that the tax declaration data of a taxpayer is abnormal or the taxpayer fails to file the tax declaration within the prescribed time limit, the said tax authority may apply to the competent authority of ecology and environment for review, and the competent authority of ecology and environment shall issue the review opinions to the tax authority within 15 days after receiving the data and materials of the tax authority. The tax authorities shall adjust the tax payable of the taxpayers based on the data and materials reviewed by the competent ecological environment departments.

第二十一條???依照本法第十條第四項的規定核定計算汙染物排放量的，由稅務機關會同生態環境主管部門核定汙染物排放種類、數量和應納稅額。

Article 21 Where the pollutant emission amount is calculated in accordance with Item 4 of Article 10 of the Law, the tax authority shall work together with the competent authority of ecology and environment to determine the type and amount of the pollutants emitted and the taxable amount.

第二十二條???納稅人從事海洋工程向中華人民共和國管轄海域排放應稅大氣汙染物、水汙染物或者固體廢物，申報繳納環境保護稅的具體辦法，由國務院稅務主管部門會同國務院生態環境主管部門規定。

Article 22 Where a taxpayer who engages in marine engineering emits taxable air and water pollutants and solid waste into sea areas under the jurisdiction of the People's Republic of China, the competent tax authority of the State Council shall work with the competent authority of ecology and environment of the State Council to provide specific measures for the declaration and payment of environmental protection tax.

第二十三條???納稅人和稅務機關、生態環境主管部門及其工作人員違反本法規定的，依照《中華人民共和國稅收征收管理法》《中華人民共和國環境保護法》和有關法律法規的規定追究法律責任。

Article 23 Where taxpayers and the tax authority, the competent authority of ecology and environment and their staff violate the provisions herein, their legal liabilities shall be investigated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying, the Environmental Protection Law of?the People's Republic of China and relevant laws and regulations.

第二十四條???各級人民政府應當鼓勵納稅人加大環境保護建設投入，對納稅人用於汙染物自動監測設備的投資予以資金和政策支持。

Article 24 People's governments at all levels shall encourage taxpayers to increase their investment in environmental protection, and provide them with financial and policy supports in the investment of automatic pollutant monitoring equipment.

第五章 附 則

Chapter 5 Supplementary Provisions

第二十五條???本法下列用語的含義：

Article 25 Terms used in this Law are defined as follows:

（一）汙染當量，是指根據汙染物或者汙染排放活動對環境的有害程度以及處理的技術經濟性，衡量不同汙染物對環境汙染的綜合性指標或者計量單位。同一介質相同汙染當量的不同汙染物，其汙染程度基本相當。

1. "Pollution equivalent" refers to a comprehensive index or unit of measurement used for evaluating the environmental pollution of various pollutants in light of the level of harm to the environment by pollutants or pollutant discharge activities and the technical economy of treatment. Different pollutants with the same pollution equivalent in the same medium have basically the same level of pollution.

（二）排汙系數，是指在正常技術經濟和管理條件下，生產單位產品所應排放的汙染物量的統計平均值。

(II) "Pollutant discharge coefficient" refers to the statistical average amount of pollutants that are emitted by the producer's products under normal technological, economic and managerial conditions.

（三）物料衡算，是指根據物質質量守恒原理對生產過程中使用的原料、生產的產品和產生的廢物等進行測算的一種方法。

(III) "Material balance" refers to a method to calculate the raw materials used during production, the products produced and the waste arising from the production according to the law of conservation of mass.

第二十六條???直接向環境排放應稅汙染物的企業事業單位和其他生產經營者，除依照本法規定繳納環境保護稅外，應當對所造成的損害依法承擔責任。

Article 26 Enterprises, public institutions and other producers/operators that directly emit taxable pollutants into the environment shall, in addition to paying environmental protection tax in accordance with the Law, bear liability for the damage caused in accordance with the law.

第二十七條???自本法施行之日起，依照本法規定征收環境保護稅，不再征收排汙費。

Article 27 From the day when this Law goes into effect, environmental protection tax shall be collected as stipulated by this Law, and the pollutant discharge fee shall no longer apply.

第二十八條???本法自2018年1月1日起施行。

Article 28 This Law shall come into force as of January 1, 2018.