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2018年1月1日起施行《中华人民共和国环境保护税法》已经发布。其核心内容如下:1.《中华人民共和国环境保护税法》已于2016年12月25日通过,现予公布,自2018年1月1日起施行。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。
January 1, 2018 come into force “The People’s Republic of China Environmental Protection Tax Law” has been released. Its core contents are as follows: 1. The Environmental Protection Tax Law of the People’s Republic of China was approved on December 25, 2016 and is hereby promulgated and will come into force on January 1, 2018. Enterprises and public institutions that discharge taxable pollutants directly to the environment and taxpayers whose production and operation operators are environmental protection tax in the areas of People’s Republic of China and other areas under the jurisdiction of the People’s Republic of China shall pay environmental protection tax in accordance with the provisions of this Law.