Key practical points:
• Taxpayers are enterprises and producers that discharge pollutants directly into the environment.
• The tax is calculated by the quantity of pollutants discharged (air, water, solid waste, noise).
• Those discharging into compliant treatment networks or licensed waste sites may be exempt.
• Tax reductions apply to those whose emissions fall below set thresholds, rewarding cleaner operation.
• It is collected by the tax authority in cooperation with environmental agencies.
💰 Tax
Environmental Protection Tax Law · Yalla China
中华人民共和国环境保护税法 / Environmental Protection Tax Law
Enacted: 2016-12-25 ✅ Effective: 2018-01-01
📝 Overview
A tax on enterprises that discharge air and water pollutants, solid waste or noise in China, replacing the former pollutant-discharge fees. It encourages pollution reduction through rates tied to the quantity of emissions.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If your factory discharges pollutants in China, this tax rewards cleaning up: the more you cut emissions, the less tax you pay. Investing in cleaner treatment can save taxes over time. General orientation, not legal advice.
📎 Official source
npc.gov.cn
🕒 Updated: 16 March 2026