The Implementing Regulations for the P.R.C. Environmental Protection Taxation Law (the “New Regulations”) came into implementation on January 1st, 2018.

The New Regulations, subject to the framework of the Environmental Protection Taxation Law, further detail these provisions with respect to tax collection and management, among other topics, by (i) stipulating the specific scope of “other solid waste” as set forth in the Tax Items/Amounts Table of the Environmental Protection Tax; (ii) clarifying the scope of the “urban and rural sewage centralized treatment sites established in accordance with the law”; (iii) clarifying issues related to the environmental protection tax levied upon scale breeding, i.e. where comprehensive utilization and bio-safety disposal are conducted for livestock and poultry waste under the law, such breeding shall not be deemed to directly discharge pollutants to the environment, and no environmental protection tax shall be levied. Meanwhile, the New Regulations also set out the duties of the tax authorities and the environmental protection authorities in the tax collection and management process, and they define the scope of information sharing.

(Source: People’s Daily Overseas Edition)