Attribution of Revenues from Environmental Protection Tax

· Document Number：No. 56 [2017] of the State Council

· Area of Law： Environmental Protection Taxation

· Level of Authority： Regulatory Documents of the State Council

· Date issued：12-22-2017

· Effective Date：12-22-2017

· Status： Effective

· Issuing Authority： State Council

Notice of the State Council on Issues concerning the Attribution of Revenues fromEnvironmental Protection Tax
(No. 56 [2017] of the State Council)
The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council:
The Environmental Protection Tax Law of the People's Republic of China, as adopted at the 25th Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 25, 2016, shall come into force on January 1, 2018. According to Article 2 of the Environmental Protection Tax Law of the People's Republic of China, within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, the enterprises, public institutions and other producers and operators that directly discharge pollutants to the environment are taxpayers of environmental pollution tax, and shall pay environmental pollution tax in accordance with the Law. In order to promote the environment protection and improvement throughout the country and increase investment in environmental protection, the State Council has decided that all environmental protection taxes shall be classified as local revenues.
State Council
December 22, 2017