法律文本

中华人民共和国环境保护税法（2018修正）

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

（2016年12月25日第十二届全国人民代表大会常务委员会第二十五次会议通过 根据2018年10月26日第十三届全国人民代表大会常务委员会第六次会议《关于修改〈中华人民共和国野生动物保护法〉等十五部法律的决定》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 总 则

Chapter 1 General Provisions

第一条   为了保护和改善环境,减少污染物排放，推进生态文明建设，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.

第二条   在中华人民共和国领域和中华人民共和国管辖的其他海域，直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保护税的纳税人，应当依照本法规定缴纳环境保护税。

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.

第三条   本法所称应税污染物，是指本法所附《环境保护税税目税额表》、《应税污染物和当量值表》规定的大气污染物、水污染物、固体废物和噪声。

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.

第四条   有下列情形之一的，不属于直接向环境排放污染物，不缴纳相应污染物的环境保护税：

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）企业事业单位和其他生产经营者向依法设立的污水集中处理、生活垃圾集中处理场所排放应税污染物的；

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

（二）企业事业单位和其他生产经营者在符合国家和地方环境保护标准的设施、场所贮存或者处置固体废物的。

(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.

第五条   依法设立的城乡污水集中处理、生活垃圾集中处理场所超过国家和地方规定的排放标准向环境排放应税污染物的，应当缴纳环境保护税。

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.

企业事业单位和其他生产经营者贮存或者处置固体废物不符合国家和地方环境保护标准的，应当缴纳环境保护税。

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.

第六条   环境保护税的税目、税额，依照本法所附《环境保护税税目税额表》执行。

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.

应税大气污染物和水污染物的具体适用税额的确定和调整，由省、自治区、直辖市人民政府统筹考虑本地区环境承载能力、污染物排放现状和经济社会生态发展目标要求，在本法所附《环境保护税税目税额表》规定的税额幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。

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 计税依据和应纳税额

Chapter 2 Tax Basis and Tax Amount Payable

第七条   应税污染物的计税依据，按照下列方法确定：

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

（一）应税大气污染物按照污染物排放量折合的污染当量数确定；

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

（二）应税水污染物按照污染物排放量折合的污染当量数确定；

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

（三）应税固体废物按照固体废物的排放量确定；

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

（四）应税噪声按照超过国家规定标准的分贝数确定。

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

第八条   应税大气污染物、水污染物的污染当量数，以该污染物的排放量除以该污染物的污染当量值计算。每种应税大气污染物、水污染物的具体污染当量值，依照本法所附《应税污染物和当量值表》执行。

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.

第九条   每一排放口或者没有排放口的应税大气污染物，按照污染当量数从大到小排序,对前三项污染物征收环境保护税。

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.

每一排放口的应税水污染物，按照本法所附《应税污染物和当量值表》，区分第一类水污染物和其他类水污染物，按照污染当量数从大到小排序，对第一类水污染物按照前五项征收环境保护税，对其他类水污染物按照前三项征收环境保护税。

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、自治区、直辖市人民政府根据本地区污染物减排的特殊需要，可以增加同一排放口征收环境保护税的应税污染物项目数，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。

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.

第十条   应税大气污染物、水污染物、固体废物的排放量和噪声的分贝数，按照下列方法和顺序计算：

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）纳税人安装使用符合国家规定和监测规范的污染物自动监测设备的，按照污染物自动监测数据计算；

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）纳税人未安装使用污染物自动监测设备的，按照监测机构出具的符合国家有关规定和监测规范的监测数据计算；

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）因排放污染物种类多等原因不具备监测条件的，按照国务院生态环境主管部门规定的排污系数、物料衡算方法计算；

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）不能按照本条第一项至第三项规定的方法计算的，按照省、自治区、直辖市人民政府生态环境主管部门规定的抽样测算的方法核定计算。

(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.

第十一条   环境保护税应纳税额按照下列方法计算：

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

（一）应税大气污染物的应纳税额为污染当量数乘以具体适用税额；

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

（二）应税水污染物的应纳税额为污染当量数乘以具体适用税额；

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

（三）应税固体废物的应纳税额为固体废物排放量乘以具体适用税额；

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

（四）应税噪声的应纳税额为超过国家规定标准的分贝数对应的具体适用税额。

(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 税 收 减 免

Chapter 3 Tax Reduction and Exemption

第十二条   下列情形，暂予免征环境保护税：

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

（一）农业生产（不包括规模化养殖）排放应税污染物的；

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

（二）机动车、铁路机车、非道路移动机械、船舶和航空器等流动污染源排放应税污染物的；

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

（三）依法设立的城乡污水集中处理、生活垃圾集中处理场所排放相应应税污染物，不超过国家和地方规定的排放标准的；

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

（四）纳税人综合利用的固体废物，符合国家和地方环境保护标准的；

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

（五）国务院批准免税的其他情形。

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

前款第五项免税规定，由国务院报全国人民代表大会常务委员会备案。

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.

第十三条   纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之三十的，减按百分之七十五征收环境保护税。纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之五十的，减按百分之五十征收环境保护税。

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

第十四条   环境保护税由税务机关依照《中华人民共和国税收征收管理法》和本法的有关规定征收管理。

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.

生态环境主管部门依照本法和有关环境保护法律法规的规定负责对污染物的监测管理。

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.

县级以上地方人民政府应当建立税务机关、生态环境主管部门和其他相关单位分工协作工作机制，加强环境保护税征收管理，保障税款及时足额入库。

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.

第十五条   生态环境主管部门和税务机关应当建立涉税信息共享平台和工作配合机制。

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.

生态环境主管部门应当将排污单位的排污许可、污染物排放数据、环境违法和受行政处罚情况等环境保护相关信息，定期交送税务机关。

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.

税务机关应当将纳税人的纳税申报、税款入库、减免税额、欠缴税款以及风险疑点等环境保护税涉税信息，定期交送生态环境主管部门。

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.

第十六条   纳税义务发生时间为纳税人排放应税污染物的当日。

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

第十七条   纳税人应当向应税污染物排放地的税务机关申报缴纳环境保护税。

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

第十八条   环境保护税按月计算，按季申报缴纳。不能按固定期限计算缴纳的，可以按次申报缴纳。

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.

纳税人申报缴纳时，应当向税务机关报送所排放应税污染物的种类、数量，大气污染物、水污染物的浓度值，以及税务机关根据实际需要要求纳税人报送的其他纳税资料。

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.

第十九条   纳税人按季申报缴纳的，应当自季度终了之日起十五日内，向税务机关办理纳税申报并缴纳税款。纳税人按次申报缴纳的，应当自纳税义务发生之日起十五日内，向税务机关办理纳税申报并缴纳税款。

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.

纳税人应当依法如实办理纳税申报，对申报的真实性和完整性承担责任。

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

第二十条   税务机关应当将纳税人的纳税申报数据资料与生态环境主管部门交送的相关数据资料进行比对。

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.

税务机关发现纳税人的纳税申报数据资料异常或者纳税人未按照规定期限办理纳税申报的，可以提请生态环境主管部门进行复核，生态环境主管部门应当自收到税务机关的数据资料之日起十五日内向税务机关出具复核意见。税务机关应当按照生态环境主管部门复核的数据资料调整纳税人的应纳税额。

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.

第二十一条   依照本法第十条第四项的规定核定计算污染物排放量的，由税务机关会同生态环境主管部门核定污染物排放种类、数量和应纳税额。

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.

第二十二条   纳税人从事海洋工程向中华人民共和国管辖海域排放应税大气污染物、水污染物或者固体废物，申报缴纳环境保护税的具体办法，由国务院税务主管部门会同国务院生态环境主管部门规定。

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.

第二十三条   纳税人和税务机关、生态环境主管部门及其工作人员违反本法规定的，依照《中华人民共和国税收征收管理法》《中华人民共和国环境保护法》和有关法律法规的规定追究法律责任。

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.

第二十四条   各级人民政府应当鼓励纳税人加大环境保护建设投入，对纳税人用于污染物自动监测设备的投资予以资金和政策支持。

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 则

Chapter 5 Supplementary Provisions

第二十五条   本法下列用语的含义：

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

（一）污染当量，是指根据污染物或者污染排放活动对环境的有害程度以及处理的技术经济性，衡量不同污染物对环境污染的综合性指标或者计量单位。同一介质相同污染当量的不同污染物，其污染程度基本相当。

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）排污系数，是指在正常技术经济和管理条件下，生产单位产品所应排放的污染物量的统计平均值。

(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，是指根据物质质量守恒原理对生产过程中使用的原料、生产的产品和产生的废物等进行测算的一种方法。

(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.

第二十六条   直接向环境排放应税污染物的企业事业单位和其他生产经营者，除依照本法规定缴纳环境保护税外，应当对所造成的损害依法承担责任。

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.

第二十七条   自本法施行之日起，依照本法规定征收环境保护税，不再征收排污费。

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.

第二十八条   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.