KYB CHINA中华人民共和国环境保护税法
Environmental Protection Tax Law of the People's Republic of China
实施条例
Regulations for Implementation
(2017年12月25日中华人民共和国国务院令第693号公布 自2018年1月1日起施行)
(Promulgated by Decree No. 693 of the State Council of the People's Republic of China on December 25, 2017, and effective as of January 1, 2018)
总则
General Provisions
根据《中华人民共和国环境保护税法》(以下简称环境保护税法)，制定本条例。
These Regulations are formulated in accordance with the Environmental Protection Tax Law of the People's Republic of China (hereinafter referred to as the Environmental Protection Tax Law).
环境保护税法所附《环境保护税税目税额表》所称其他固体废物的具体范围，依照环境保护税法第六条第二款规定的程序确定。
The specific scope of other solid wastes referred to in the Tax Items and Tax Rates Table for Environmental Protection Tax attached to the Environmental Protection Tax Law shall be determined in accordance with the procedures specified in Paragraph 2 of Article 6 of the Environmental Protection Tax Law.
环境保护税法第五条第一款、第十二条第一款第三项规定的城乡污水集中处理场所，是指为社会公众提供生活污水处理服务的场所，不包括为工业园区、开发区等工业聚集区域内的企业事业单位和其他生产经营者提供污水处理服务的场所，以及企业事业单位和其他生产经营者自建自用的污水处理场所。
The urban sewage centralized treatment sites referred to in Paragraph 1 of Article 5 and Item 3 of Paragraph 1 of Article 12 of the Environmental Protection Tax Law refer to sites that provide domestic sewage treatment services for the public, excluding sites that provide sewage treatment services for enterprises, institutions, and other producers and operators in industrial agglomeration areas such as industrial parks and development zones, as well as sewage treatment sites built and used by enterprises, institutions, and other producers and operators themselves.
达到省级人民政府确定的规模标准并且有污染物排放口的畜禽养殖场，应当依法缴纳环境保护税；依法对畜禽养殖废弃物进行综合利用和无害化处理的，不属于直接向环境排放污染物，不缴纳环境保护税。
Livestock farms that meet the scale standards determined by the provincial people's government and have pollutant discharge outlets shall pay environmental protection tax in accordance with the law; if livestock and poultry breeding waste is comprehensively utilized and harmlessly treated in accordance with the law, it shall not be deemed as direct discharge of pollutants into the environment, and no environmental protection tax shall be paid.
计税依据
Tax Calculation Basis
应税固体废物的计税依据，按照固体废物的排放量确定。固体废物的排放量为当期应税固体废物的产生量减去当期应税固体废物的贮存量、处置量、综合利用量的余额。
The tax calculation basis for taxable solid wastes shall be determined based on the discharge amount of solid wastes. The discharge amount of solid wastes is the balance of the generation amount of taxable solid wastes in the current period minus the storage amount, disposal amount, and comprehensive utilization amount of taxable solid wastes in the current period.
前款规定的固体废物的贮存量、处置量，是指在符合国家和地方环境保护标准的设施、场所贮存或者处置的固体废物数量；固体废物的综合利用量，是指按照国务院发展改革、工业和信息化主管部门关于资源综合利用要求以及国家和地方环境保护标准进行综合利用的固体废物数量。
The storage amount and disposal amount of solid wastes as mentioned in the preceding paragraph refer to the amount of solid wastes stored or disposed of in facilities or sites that meet national and local environmental protection standards; the comprehensive utilization amount of solid wastes refers to the amount of solid wastes comprehensively utilized in accordance with the requirements of the development and reform, industry and information technology authorities of the State Council on resource comprehensive utilization and national and local environmental protection standards.
纳税人有下列情形之一的，以其当期应税固体废物的产生量作为固体废物的排放量：
If a taxpayer falls under any of the following circumstances, the generation amount of taxable solid wastes in the current period shall be deemed as the discharge amount of solid wastes:
(一)非法倾倒应税固体废物；
(1) Illegally dumping taxable solid wastes;
(二)进行虚假纳税申报。
(2) Making false tax declarations.
应税大气污染物、水污染物的计税依据，按照污染物排放量折合的污染当量数确定。
The tax calculation basis for taxable air pollutants and water pollutants shall be determined based on the pollution equivalent number converted from the pollutant discharge amount.
纳税人有下列情形之一的，以其当期应税大气污染物、水污染物的产生量作为污染物的排放量：
If a taxpayer falls under any of the following circumstances, the generation amount of taxable air pollutants or water pollutants in the current period shall be deemed as the pollutant discharge amount:
(一)未依法安装使用污染物自动监测设备或者未将污染物自动监测设备与环境保护主管部门的监控设备联网；
(1) Failing to install and use automatic pollutant monitoring equipment in accordance with the law or failing to connect the automatic pollutant monitoring equipment to the monitoring network of the environmental protection authority;
(二)损毁或者擅自移动、改变污染物自动监测设备；
(2) Damaging or moving or altering automatic pollutant monitoring equipment without authorization;
(三)篡改、伪造污染物监测数据；
(3) Tampering with or falsifying pollutant monitoring data;
(四)通过暗管、渗井、渗坑、灌注或者稀释排放以及不正常运行防治污染设施等方式违法排放应税污染物；
(4) Illegally discharging taxable pollutants through underground pipes, seepage wells, seepage pits,pour (irrigation), dilution discharge, or abnormal operation of pollution prevention facilities;
(五)进行虚假纳税申报。
(5) Making false tax declarations.
从两个以上排放口排放应税污染物的，对每一排放口排放的应税污染物分别计算征收环境保护税；纳税人持有排污许可证的，其污染物排放口按照排污许可证载明的污染物排放口确定。
If taxable pollutants are discharged from two or more discharge outlets, the environmental protection tax shall be calculated and collected separately for the taxable pollutants discharged from each discharge outlet; if the taxpayer holds a pollutant discharge permit, the pollutant discharge outlets shall be determined in accordance with the pollutant discharge outlets specified in the pollutant discharge permit.
属于环境保护税法第十条第二项规定情形的纳税人，自行对污染物进行监测所获取的监测数据，符合国家有关规定和监测规范的，视同环境保护税法第十条第二项规定的监测机构出具的监测数据。
For taxpayers falling under the circumstances specified in Item 2 of Article 10 of the Environmental Protection Tax Law, the monitoring data obtained by the taxpayer through self-monitoring of pollutants, if conforming to relevant national regulations and monitoring specifications, shall be deemed as monitoring data issued by the monitoring institution specified in Item 2 of Article 10 of the Environmental Protection Tax Law.
税收减免
Tax Reduction and Exemption
环境保护税法第十三条所称应税大气污染物或者水污染物的浓度值，是指纳税人安装使用的污染物自动监测设备当月自动监测的应税大气污染物浓度值的小时平均值再平均所得数值或者应税水污染物浓度值的日平均值再平均所得数值，或者监测机构当月监测的应税大气污染物、水污染物浓度值的平均值。
The concentration value of taxable air pollutants or water pollutants referred to in Article 13 of the Environmental Protection Tax Law means the value obtained by averaging the hourly average values of the concentration of taxable air pollutants automatically monitored by the automatic pollutant monitoring equipment installed and used by the taxpayer in the current month, or the value obtained by averaging the daily average values of the concentration of taxable water pollutants, or the average value of the concentration of taxable air pollutants or water pollutants monitored by the monitoring institution in the current month.
依照环境保护税法第十三条的规定减征环境保护税的，前款规定的应税大气污染物浓度值的小时平均值或者应税水污染物浓度值的日平均值，以及监测机构当月每次监测的应税大气污染物、水污染物的浓度值，均不得超过国家和地方规定的污染物排放标准。
If environmental protection tax is reduced in accordance with Article 13 of the Environmental Protection Tax Law, the hourly average value of the concentration of taxable air pollutants or the daily average value of the concentration of taxable water pollutants as mentioned in the preceding paragraph, as well as the concentration value of taxable air pollutants or water pollutants monitored each time by the monitoring institution in the current month, shall not exceed the pollutant discharge standards prescribed by the state and local authorities.
依照环境保护税法第十三条的规定减征环境保护税的，应当对每一排放口排放的不同应税污染物分别计算。
If environmental protection tax is reduced in accordance with Article 13 of the Environmental Protection Tax Law, the calculation shall be made separately for different taxable pollutants discharged from each discharge outlet.
征收管理
Collection and Management
税务机关依法履行环境保护税纳税申报受理、涉税信息比对、组织税款入库等职责。
Tax authorities shall perform duties such as accepting environmental protection tax declarations, comparing tax-related information, and organizing tax payment into the treasury in accordance with the law.
环境保护主管部门依法负责应税污染物监测管理，制定和完善污染物监测规范。
Environmental protection authorities shall be responsible for the management of monitoring of taxable pollutants in accordance with the law, and formulate and improve monitoring specifications for pollutants.
县级以上地方人民政府应当加强对环境保护税征收管理工作的领导，及时协调、解决环境保护税征收管理工作中的重大问题。
Local people's governments at or above the county level shall strengthen leadership over the collection and management of environmental protection tax, and promptly coordinate and resolve major issues in the collection and management of environmental protection tax.
国务院税务、环境保护主管部门制定涉税信息共享平台技术标准以及数据采集、存储、传输、查询和使用规范。
The tax authorities and environmental protection authorities of the State Council shall formulate technical standards for tax-related information sharing platforms and specifications for data collection, storage, transmission, query, and use.
环境保护主管部门应当通过涉税信息共享平台向税务机关交送在环境保护监督管理中获取的下列信息：
Environmental protection authorities shall transmit the following information obtained in environmental protection supervision and management to tax authorities through the tax-related information sharing platform:
(一)排污单位的名称、统一社会信用代码以及污染物排放口、排放污染物种类等基本信息；
(1) Basic information such as the name, unified social credit code, pollutant discharge outlets, and types of pollutants discharged of pollutant discharging units;
(二)排污单位的污染物排放数据(包括污染物排放量以及大气污染物、水污染物的浓度值等数据)；
(2) Pollutant discharge data of pollutant discharging units (including data such as pollutant discharge amount and concentration values of air pollutants and water pollutants);
(三)排污单位环境违法和受行政处罚情况；
(3) Environmental violations and administrative penalties of pollutant discharging units;
(四)对税务机关提请复核的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复核意见；
(4) Review opinions on abnormal tax declaration data of taxpayers or taxpayers failing to file tax declarations within the prescribed time limit requested by tax authorities;
(五)与税务机关商定交送的其他信息。
(5) Other information agreed to be transmitted with tax authorities.
税务机关应当通过涉税信息共享平台向环境保护主管部门交送下列环境保护税涉税信息：
Tax authorities shall transmit the following environmental protection tax-related information to environmental protection authorities through the tax-related information sharing platform:
(一)纳税人基本信息；
(1) Basic information of taxpayers;
(二)纳税申报信息；
(2) Tax declaration information;
(三)税款入库、减免税额、欠缴税款以及风险疑点等信息；
(3) Information such as tax payment into the treasury, tax reduction and exemption amounts, overdue taxes, and risk points;
(四)纳税人涉税违法和受行政处罚情况；
(4) Tax-related violations and administrative penalties of taxpayers;
(五)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信息；
(5) Information on abnormal tax declaration data of taxpayers or taxpayers failing to file tax declarations within the prescribed time limit;
(六)与环境保护主管部门商定交送的其他信息。
(6) Other information agreed to be transmitted with environmental protection authorities.
环境保护税法第十七条所称应税污染物排放地是指：
The place of discharge of taxable pollutants as referred to in Article 17 of the Environmental Protection Tax Law means:
(一)应税大气污染物、水污染物排放口所在地；
(1) The location of the discharge outlet of taxable air pollutants and water pollutants;
(二)应税固体废物产生地；
(2) The place of generation of taxable solid wastes;
(三)应税噪声产生地。
(3) The place of generation of taxable noise.
纳税人跨区域排放应税污染物，税务机关对税收征收管辖有争议的，由争议各方按照有利于征收管理的原则协商解决；不能协商一致的，报请共同的上级税务机关决定。
If a taxpayer discharges taxable pollutants across regions and tax authorities have disputes over tax collection jurisdiction, the disputing parties shall resolve the issue through consultation in accordance with the principle of facilitating collection and management; if consultation fails, the matter shall be submitted to the common superior tax authority for decision.
税务机关应当依据环境保护主管部门交送的排污单位信息进行纳税人识别。
Tax authorities shall identify taxpayers based on the pollutant discharge unit information submitted by the environmental protection authorities.
在环境保护主管部门交送的排污单位信息中没有对应信息的纳税人，由税务机关在纳税人首次办理环境保护税纳税申报时进行纳税人识别，并将相关信息交送环境保护主管部门。
For taxpayers whose information is not included in the pollutant discharge unit information submitted by the environmental protection authorities, the tax authorities shall identify them when they first file environmental protection tax returns, and submit the relevant information to the environmental protection authorities.
环境保护主管部门发现纳税人申报的应税污染物排放信息或者适用的排污系数、物料衡算方法有误的，应当通知税务机关处理。
If the environmental protection authorities discover errors in the taxpayer's declared taxable pollutant discharge information or the applicable discharge coefficient or material balance calculation method, they shall notify the tax authorities to handle the matter.
纳税人申报的污染物排放数据与环境保护主管部门交送的相关数据不一致的，按照环境保护主管部门交送的数据确定应税污染物的计税依据。
If the pollutant discharge data declared by the taxpayer is inconsistent with the relevant data submitted by the environmental protection authorities, the tax basis for the taxable pollutants shall be determined based on the data submitted by the environmental protection authorities.
环境保护税法第二十条第二款所称纳税人的纳税申报数据资料异常，包括但不限于下列情形：
The term 'abnormal tax declaration data' as mentioned in Article 20, Paragraph 2 of the Environmental Protection Tax Law includes but is not limited to the following circumstances:
(一)纳税人当期申报的应税污染物排放量与上一年同期相比明显偏低，且无正当理由；
(1) The taxpayer's declared taxable pollutant discharge volume for the current period is significantly lower than that of the same period in the previous year without justifiable reasons;
(二)纳税人单位产品污染物排放量与同类型纳税人相比明显偏低，且无正当理由。
(2) The taxpayer's pollutant discharge volume per unit of product is significantly lower than that of similar taxpayers without justifiable reasons.
税务机关、环境保护主管部门应当无偿为纳税人提供与缴纳环境保护税有关的辅导、培训和咨询服务。
Tax authorities and environmental protection authorities shall provide free guidance, training, and consulting services related to the payment of environmental protection tax to taxpayers.
税务机关依法实施环境保护税的税务检查，环境保护主管部门予以配合。
Tax authorities shall conduct tax inspections on environmental protection tax in accordance with the law, and the environmental protection authorities shall cooperate.
纳税人应当按照税收征收管理的有关规定，妥善保管应税污染物监测和管理的有关资料。
Taxpayers shall properly keep relevant materials on the monitoring and management of taxable pollutants in accordance with the provisions of tax collection and administration.
附则
Supplementary Provisions
本条例自2018年1月1日起施行。2003年1月2日国务院公布的《排污费征收使用管理条例》同时废止。
These Regulations shall take effect as of January 1, 2018. The 'Regulations on the Collection and Use of Pollutant Discharge Fees' promulgated by the State Council on January 2, 2003, shall be simultaneously abolished.