China’s first environmental tax declaration period started on April 1st this year, as the tax law came into effect January 1st. Under this law, companies and public institutions which discharge listed pollutants directly into the environment, from water and air pollution to solid waste, are subject to taxes. Local tax bureaus have extended working hours over the weekend, as well as set up information desks to provide services and guidance, in order to make tax declaration more convenient. Tax declaration services are also available online.
This tax replaces the pollutant discharge fee, which China had been collecting for nearly 40 years. It makes the process easier for tax payers, by allowing them to know the exact tax payment due before declaration.