On the 27th day of the 11th month, in the 4,714th year of the Yellow Emperor’s era, the cold wind blew strongly and the haze dissipated
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This post was last edited by *nht1 on 2016-12-27 00:01. On the 27th day of the 11th month, in the 4,714th year of the Yellow Emperor’s era, the cold winds subsided and the haze dispersed; it was the birthday of the sacred sage from the West, and the whole nation celebrated together. Outside a city in the northwest, a rider sped along like an arrow… This swift horse came from the imperial capital, ridden by a palace officer who was hurrying to deliver urgent news. It is reported that today, the Smog Reduction Province has issued the Smog Tax Law Code, with the date of implementation being one year and five days later than today. Joy – it’s like bringing help in times of need, just as when haze covers the air. This is my **first smog tax law**. Heaven bless China. As expected, one should not be pleased by external things nor saddened by personal setbacks. There is always a way to reverse the spread of smog. Then a northwest wind was sent to bring him to the palace for an audience. He said: The northwest wind blows day and night, without sparing any effort, and it plays a key role in reducing haze. I am aware of the hard work you put in, as well as your longing for your homeland and your affection for your birthplace. Therefore, I hereby grant you permission to return to your hometown in Siberia next spring and summer, so that you can retire and rest there. Once you are ready to pay the taxes due, I will reward you with ten thousand taels of gold. As for those who are lazy and indifferent to work, who don’t plant in spring or harvest in autumn, and who spend their days idling without engaging in any productive activity, I will withhold their rations so that next year they won’t even have anything to drink in the face of the northwestern winds! Orders were issued immediately; scholars were highly respected throughout the court and the populace, and merchants across the country rushed to resume their business and production. Notes on Walnuts.
Order of the People’s Republic of China No. 61: The Environmental Protection Tax Law of the People’s Republic of China was adopted at the 25th meeting of the Standing Committee of the 12th National People’s Congress of the People’s Republic of China on December 25, 2016. It is hereby promulgated and shall come into force as of January 1, 2018. People’s Republic of China Main Law, December 25, 2016 – Environmental Protection Tax Law of the People’s Republic of China (adopted at the 25th meeting of the Standing Committee of the 12th National People’s Congress on December 25, 2016) Table of Contents Chapter I General Provisions Chapter II Tax Base and Tax Amounts Chapter III Tax Exemptions and Reductions Chapter IV Collection and Administration Chapter V Supplementary Provisions Chapter I General Provisions Article 1 This Law is formulated in order to protect and improve the environment, reduce pollutant emissions, and promote the development of an ecological civilization. Article 2 Enterprises, institutions, and other producers and operators that directly discharge taxable pollutants into the environment within the territory of the People’s Republic of China and in other waters under its jurisdiction are taxpayers of the environmental protection tax, and shall pay such tax in accordance with the provisions of this Law. Article 3: The taxable pollutants referred to in this Law are the air pollutants, water pollutants, solid wastes, and noise specified in the \"Table of Tax Items and Tax Rates for the Environmental Protection Tax\" and the \"Table of Taxable Pollutants and Equivalent Values\" attached to this Law. Article 4 In any of the following circumstances, it is not considered as direct discharge of pollutants into the environment, and thus no environmental protection tax on such pollutants needs to be paid: (1) When enterprises, institutions, and other producers and operators discharge taxable pollutants into legally established facilities for centralized treatment of wastewater or domestic waste ； (II) Enterprises, institutions, and other producers and operators that store or dispose of solid waste in facilities or locations that meet ** and local environmental protection standards. Article 5: Entities that are established in accordance with the law for the centralized treatment of urban and rural sewage as well as domestic waste, and which discharge taxable pollutants into the environment in amounts exceeding the standards set by ** and local regulations, shall pay an environmental protection tax. Enterprises, institutions, and other producers and operators that store or dispose of solid waste in a manner that does not comply with ** and local environmental protection standards shall pay an environmental protection tax. Article 6 The tax categories and rates for the environmental protection tax shall be in accordance with the Table of Tax Categories and Rates for the Environmental Protection Tax attached to this Law. The determination and adjustment of the specific tax rates applicable to taxable air pollutants and water pollutants shall be proposed by the people’s congresses of provinces, autonomous regions, and municipalities directly under the Central Government, which take into account the local environment’s capacity to bear pollution, the current status of pollutant emissions, as well as the goals for economic, social, and ecological development. These proposals are made within the range of tax rates specified in the Table of Tax Items and Rates for the Environmental Protection Tax attached to this law; they are then submitted to the standing committees of the people’s congresses at the corresponding level for decision, and must also be filed with the Standing Committee of the National People’s Congress and the State Council. Chapter 2 Tax Base and Tax Amount Article 7 The tax base for taxable pollutants shall be determined in accordance with the following methods: (1) Taxable air pollutants shall be determined based on the number of pollution equivalents equivalent to the amount of pollutants emitted ； (II) Taxable water pollutants are determined based on the pollution equivalent amount calculated from the pollutant discharge volume ； (III) Taxable solid waste is determined based on the amount of solid waste discharged ； (IV) Taxable noise is determined based on the number of decibels exceeding the **specified standard. Article 8: The pollution equivalent value of taxable air pollutants and water pollutants is calculated by dividing the emission amount of such pollutants by their respective pollution equivalent values. The specific pollution equivalence values for each taxable air pollutant and water pollutant shall be in accordance with the Table of Taxable Pollutants and Equivalence Values attached to this Law. Article 9 For each taxable air pollutant with an emission outlet or without one, they are ranked in descending order based on their pollution equivalence values, and an environmental protection tax is imposed on the top three pollutants. For the taxable water pollutants discharged from each outlet, in accordance with the \"Table of Taxable Pollutants and Equivalent Values\" attached to this law, they are classified into Category 1 water pollutants and other types of water pollutants. These are then ranked in order of their pollution equivalent values. Environmental protection tax is imposed on Category 1 water pollutants based on the top five items, while environmental protection tax is imposed on other types of water pollutants based on the top three items. People’s governments of provinces, autonomous regions, and municipalities directly under the Central Government may, in light of the special needs for reducing pollutant emissions in their respective regions, increase the number of taxable pollutants subject to the environmental protection tax at the same emission outlet. Such decisions shall be made by the standing committees of the people’s congresses at the same level, and reported to the Standing Committee of the National People’s Congress and the State Council for the record. Article 10: The emission amounts of taxable air pollutants, water pollutants, and solid waste, as well as the decibel levels of noise, shall be calculated in accordance with the following methods and order: (1) If a taxpayer installs and uses automatic monitoring equipment for pollutants that complies with relevant regulations and monitoring standards, the calculations shall be based on the data generated by such automatic monitoring equipment ； (II) If the taxpayer has not installed or used automatic pollution monitoring equipment, the calculation shall be based on the monitoring data provided by the monitoring agency, which complies with **relevant regulations and monitoring standards ； (III) In cases where monitoring conditions are not available due to reasons such as the variety of pollutants emitted, calculations shall be carried out using the emission coefficients and material balance methods specified by the environmental protection authority under the State Council ； (IV) If it cannot be calculated using the methods specified in items (1) to (3) of this article, the calculation shall be determined in accordance with the sampling and estimation methods prescribed by the environmental protection authorities of the provinces, autonomous regions, and municipalities directly under the Central Government. Article 11: The tax payable on environmental protection taxes shall be calculated in accordance with the following methods: (1) The tax payable for taxable air pollutants shall be the pollution equivalent value multiplied by the applicable tax rate ； (II) The tax amount for taxable water pollutants is the pollution equivalent value multiplied by the applicable tax rate ； (III) The tax amount due on taxable solid waste is the amount of solid waste discharged multiplied by the specific applicable tax rate ； (IV) The tax amount for taxable noise is the specific tax rate corresponding to the number of decibels exceeding the **specified standard. Chapter 3 Tax Exemptions Article 12 Under the following circumstances, the environmental protection tax is temporarily exempted: (1) Emissions of taxable pollutants from agricultural production (excluding large-scale breeding) ； (II) Emissions of taxable pollutants from mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships, and aircraft ； (III) Facilities for the centralized treatment of urban and rural sewage and domestic waste, established in accordance with the law, emit taxable pollutants within the limits set by ** and local regulations ； (IV) Solid waste comprehensively utilized by taxpayers that meets ** and local environmental protection standards ； (5) Other circumstances approved by the State Council for tax exemption. The exemption provision specified in item 5 of the preceding paragraph shall be submitted by the State Council to the Standing Committee of the National People’s Congress for the record. Article 13: If the concentration of taxable air pollutants or water pollutants emitted by a taxpayer is 30 percent lower than the national and local standards for pollutant emissions, the environmental protection tax shall be levied at a reduced rate of 75 percent. If the concentration of taxable air pollutants or water pollutants emitted by taxpayers is 50% lower than the standards set by ** and local authorities, the environmental protection tax shall be levied at a reduced rate of 50%. Chapter 4 Collection and Administration Article 14 The environmental protection tax shall be collected and administered by the tax authorities in accordance with the Tax Collection and Administration Law of the People’s Republic of China and the relevant provisions of this Law. The competent environmental protection authorities shall be responsible for the monitoring and management of pollutants in accordance with this Law and relevant laws and regulations on environmental protection. Local people’s governments at the county level and above shall establish a collaborative working mechanism among tax authorities, environmental protection agencies, and other relevant entities, in order to strengthen the collection and management of the environmental protection tax and ensure that the taxes are paid into the treasury in a timely and full manner. Article 15 The environmental protection authorities and tax authorities shall establish a tax-related information sharing platform and a coordination mechanism. The environmental protection authorities shall regularly submit to the tax authorities relevant environmental protection information, such as the emission permits of polluting entities, pollutant emission data, as well as information on environmental violations and administrative penalties imposed. Tax authorities shall regularly submit to the environmental protection authorities information related to environmental protection tax, such as taxpayers’ tax returns, tax payments made, tax exemptions and reductions, unpaid taxes, and potential risks or irregularities. Article 16 The time when the tax liability arises is the date on which the taxpayer discharges taxable pollutants. Article 17: Taxpayers shall file a declaration with the tax authority at the location where taxable pollutants are discharged in order to pay the environmental protection tax. Article 18: The environmental protection tax is calculated on a monthly basis, with declarations and payments made on a quarterly basis. If it cannot be calculated and paid on a fixed schedule, it can be declared and paid on a per-occurrence basis. When filing their tax returns and making payments, taxpayers shall submit to the tax authorities information on the types and quantities of taxable pollutants emitted, as well as the concentration levels of air and water pollutants. They must also provide any other tax-related information that the tax authorities request based on actual needs. Article 19: Taxpayers who make quarterly declarations and payments shall, within 15 days after the end of each quarter, file a tax return with the tax authorities and pay the taxes due. If taxpayers file their tax returns and make payments on a per-occurrence basis, they must submit their tax returns to the tax authorities and pay the taxes within fifteen days from the date when the tax obligation arises. Taxpayers shall file tax returns truthfully in accordance with the law and bear responsibility for the accuracy and completeness of such returns. Article 20 The tax authorities shall compare the taxpayer’s tax return data with the relevant data submitted by the environmental protection authorities. If the tax authorities detect abnormalities in the taxpayer’s tax return data or if the taxpayer fails to file a tax return by the prescribed deadline, they may request the environmental protection authorities to conduct a review. The environmental protection authorities shall issue their review opinion to the tax authorities within 15 days from the date of receiving the data from the tax authorities. The tax authorities shall adjust the taxpayer’s tax liability based on the data reviewed by the environmental protection authorities. Article 21 Where the amount of pollutant emissions is determined in accordance with Item 4 of Article 10 of this Law, the tax authorities, in conjunction with the environmental protection authorities, shall determine the types and quantities of pollutants emitted as well as the tax payable. Article 22: The specific procedures for taxpayers engaged in offshore engineering to declare and pay the environmental protection tax for emitting taxable air pollutants, water pollutants, or solid waste into the waters under the jurisdiction of the People’s Republic of China shall be stipulated by the tax authority under the State Council in conjunction with the maritime affairs authority under the State Council. Article 23: If taxpayers, tax authorities, environmental protection authorities and their staff violate the provisions of these regulations, they shall be held legally accountable in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection, the Law of the People’s Republic of China on Environmental Protection, and other relevant laws and regulations. Article 24: People’s governments at all levels shall encourage taxpayers to increase investment in environmental protection initiatives, and provide financial and policy support for their investments in equipment for the automatic monitoring of pollutants. Chapter V Supplementary Provisions Article 25 The meanings of the terms used in this Law are as follows: (1) Pollution equivalent refers to a comprehensive indicator or measurement unit for assessing the environmental impact of different pollutants, based on the degree of harm caused by those pollutants or pollution-emitting activities to the environment, as well as the technical and economic feasibility of treating them. For different pollutants with the same pollution equivalent in the same medium, their degree of pollution is essentially comparable. (II) The pollution discharge coefficient refers to the statistical average value of the amount of pollutants that should be emitted per unit of product produced under normal technical, economic, and management conditions. (III) Material balance is a method of calculating the raw materials used in the production process, the products generated, and the waste produced, based on the principle of conservation of mass. Article 26 Enterprises, institutions, and other producers or operators that directly discharge taxable pollutants into the environment shall, in addition to paying the environmental protection tax as stipulated by this Law, bear legal responsibility for the damage caused. Article 27 As of the date of implementation of this Law, the environmental protection tax shall be levied in accordance with the provisions of this Law, and the pollution discharge fee shall no longer be collected. Article 28 This Law shall come into force as of January 1, 2018.
Just when one feels in the mood to enjoy something, taxes have to be paid right away – how unbearable!
Fog mai is a problem~~~~
The original poster is so talented; I admire them!
Can those with money and recklessness do whatever they want? It’s not necessary to have more intersections; anyway, there’s money available.
The master is too kind; I just write a few words in my free time as a hobby.