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Tax On Motor Vehicle Pollution Exemption
Apr 21, 2017

The bill proposes that the taxpayer of environmental protection tax refers to the connection with environmental protection law, to determine the taxpayer as a direct pollutant to the environmental emission taxable enterprises and other production operators in the areas of the PRC and other waters under jurisdiction. In the meantime, it also pointed out that the centralized disposal of sewage and the waste of domestic refuse to dispose of dutiable pollutants in the workplace, to pay the cost of handling, do not pay the environmental tax. This means that environmental taxes will not be levied on ordinary residents. Motor vehicle Pollution Tax exemption: tax concessions are also cited in the draft, and tax exemptions for pollutants emitted by mobile sources such as motor vehicles, ships and aircraft should be given. In addition, agricultural production (excluding large-scale farming) emissions of taxable pollutants will also be tax-free.