Circular of the Ministry of Finance, the State Administration of Taxation and th
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Finance Departments (bureaus), State Taxation Bureaus, Local Taxation Bureaus, and Environmental Protection Departments (bureaus) of each province, autonomous region, municipality directly under the central government, and cities directly under the central government.
In accordance with the provisions of the Environmental Protection Tax Law of the People's Republic of China and its implementing regulations, we hereby notify the following on issues related to the collection of environmental protection tax.
I. Monitoring calculations of taxable air pollutant and water pollutant emissions
When the taxpayer commissions a monitoring agency to monitor the emissions of taxable air pollutants and water pollutants, if there are more than one monitoring data for the same pollutant emitted from the same outlet in the same month, the emissions of taxable air pollutants are calculated according to the average of the monitoring data; the emissions of taxable water pollutants are calculated according to the weighted average of the monitoring data weighted by the flow rate. If there is no monitoring data for the month within the monitoring time limit specified by the environmental protection authority, the most recent monitoring data can be used to calculate the discharge of taxable pollutants across the month. For taxpayers who are included in the industries subject to emissions permit management, the monitoring and calculation methods of the emissions of taxable pollutants shall be implemented in accordance with the emissions permit management requirements.
If the monitoring conditions are not available due to the many types of pollutants discharged, the taxpayer shall calculate the taxable pollutant emissions in accordance with the provisions of the Announcement on the Release of Emission Factors and Material Accounting Methods for the Calculation of Pollutant Emissions (the former Ministry of Environmental Protection Announcement No. 81, 2017). Among them, if the production and emission coefficient is the interval value in the emission coefficient method applicable to the relevant industry, the taxpayer shall determine the specific value of the production and emission coefficient according to the actual situation; the taxpayer of the industry included in the emission permit management shall determine the value according to the emission permit. If the Ministry of Ecology and Environment has not yet stipulated the application of the emission coefficient and material accounting method, the taxpayers shall refer to the emission coefficient and material accounting method as well as the sampling and calculation method to calculate the emissions of taxable pollutants.
B. Issues on the Calculation of Taxable Water Pollutant Pollution Equivalents
The pollution equivalency of a taxable water pollutant is calculated by dividing the amount of the pollutant discharged by the pollution equivalency value of the pollutant. The pollution equivalency of color intensity is calculated by multiplying the volume of effluent discharge by the color intensity exceedance multiplier and dividing by the applicable pollution equivalency value. The pollution equivalents of water pollutants from livestock and poultry farms are calculated by dividing the average monthly inventory of the livestock and poultry farm by the applicable pollution equivalency value. Livestock and poultry farms average monthly storage capacity is calculated as the average of the beginning of the month storage capacity and the end of the month storage capacity.
III. Calculation of Taxable Solid Waste Emissions and Tax Declarations
Taxable solid waste emissions are the current taxable solid waste generation minus the current taxable solid waste storage, disposal, and comprehensive utilization balance. Taxpayers shall accurately measure the amount of storage, disposal and comprehensive utilization of taxable solid waste, and shall not subtract the amount of taxable solid waste generated from their taxable solid waste without accurate measurement. Taxpayers shall transfer the taxable solid waste to other units and individuals for storage, disposal or comprehensive utilization, the transfer of solid waste shall be included in the current taxable solid waste storage, disposal or comprehensive utilization; the transfer of taxable solid waste received by the taxpayer shall not be included in the current taxable solid waste generation. The comprehensive utilization of taxable solid waste by taxpayers shall comply with the management specifications for the comprehensive utilization evaluation of industrial solid waste formulated by the Ministry of Industry and Information Technology.
Taxpayers should report to the tax authorities the amount of taxable solid waste generation, storage, disposal and comprehensive utilization, as well as to prove the flow of solid waste and the amount of tax information, including solid waste disposal and utilization of entrusted contracts, entrusted party qualification certificate, solid waste transfer coupons, hazardous waste management ledger copies. If the relevant tax information has been collected in the environmental protection tax base information collection table and has not changed, the taxpayer will no longer submit it. Taxpayers should refer to the hazardous waste management requirements to establish other taxable solid waste management ledger, truthfully record the type, quantity, flow of solid waste, as well as storage, disposal, comprehensive utilization, receiving transfer and other information, and the taxable solid waste management ledger and related information to keep for inspection.
Fourth, on the calculation of taxable noise taxable amount
The taxable amount of noise is the specific applicable tax corresponding to the number of decibels in excess of the national standard. If the number of decibels exceeded is not an integer value, it shall be rounded up to the nearest whole number. If there are multiple exceedances of the monitoring data of the same monitoring point of a unit in the same month, the taxable amount is calculated based on the highest exceedance of the sound level. If the cumulative daytime exceedance of the sound source in a month is less than 15 days or the cumulative nighttime exceedance is less than 15 nights, the taxable amount is reduced by half respectively.
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