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First Chinese 'Environment Tax' Reports Due April 1

by Mary Swire, Tax-News.com, Hong Kong

06 March 2018


About 260,000 businesses with operations in China will begin to be assessed for liability to the country's new environmental tax starting next month.

The Environmental Protection Tax Law, which became effective on January 1, 2018, replaced the previous system of pollution surcharges with an environmental tax on air, water, and noise pollutants, and the production of solid waste. The tax targets private- and public-sector businesses and not individuals.

Entities liable for the tax must file quarterly. According to a report from state news agency Xinhua, citing the State Administration of Taxation, the first declarations, to be filed online, are required by April 1.

TAGS: individuals | environment | tax | business | public sector | law | China | environmental tax | fees | Tax

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