The Environmental Protection Tax Law of the People’s Republic of China came into effect on January 1, 2018. According to Zhongshan Local Tax Bureau, about 2,600 local enterprises are required to pay environmental protection tax.

Any unit and production operator who has emission behavior of 4 types of taxable pollutants (air pollutants, water pollutants, solid wastes and noises) is defined as “environmental protection taxpayer”, says staff of Zhongshan Local Tax Bureau.

Reportedly, the environmental protection tax standards include: 1.8 yuan (unit tax amount) for air pollutants, 2.8 yuan for water pollutants, 5 to 1000 yuan per ton for different solid wastes, and 350 to 11,200 yuan per month for excessive noises.

There are two tax reduction standards to encourage enterprises to improve techniques and reduce pollution. Environmental protection taxpayer who discharge 50% or 30% less air pollutants and water pollutants than the national and local requisite amounts can enjoy 50% or 75% of tax incentives.