Announcement of Beijing Local Taxation Bureau and Beijing Environmental Protection Bureau on Issuing the Interim Measures for the Verification and Calculation of Beijing Environmental Protection Tax

No.3 of 2018

　　The Interim Measures for the Verification and Calculation of Beijing Environmental Protection Tax are hereby promulgated and shall come into force as of January 1, 2018.

　　It is hereby announced.

　　Annex: 1. Table of Characteristic Value Coefficient of Sewage Discharge of Some Small Tertiary Industries (omitted)

　　　　　2. Water pollution equivalent value of livestock breeding, small enterprises and tertiary industry (omitted)

　　　　　3. Adjustment coefficient of dust emission from construction site (omitted)

　　　　　4. Construction site dust management grade standard (omitted)

　　　　　5. Policy Interpretation on the Announcement of Beijing Municipal Environmental Protection Bureau of Beijing Local Taxation Bureau on Issuing the Interim Measures for the Verification and Calculation of Beijing Environmental Protection Tax (omitted)

　　Note: The attachment can be found on the official website of Beijing Local Taxation Bureau (www.tax861.gov.cn).

Beijing Local Taxation Bureau　　　　

Beijing Municipal Environmental Protection Bureau　　　　

March 29, 2018　　

Interim Measures of Beijing Municipality on the Verification and Calculation of Environmental Protection Tax

Chapter I General Principles

　　the first　In order to improve the environmental quality of this Municipality, give full play to the role of taxation in promoting pollution control and emission reduction, and strengthen the collection and management of environmental protection tax, these measures are formulated in accordance with the provisions of People’s Republic of China (PRC) Environmental Protection Tax Law, People’s Republic of China (PRC) Tax Collection and Management Law and its implementation rules and other relevant laws and regulations.

　　the second　Taxpayers within the scope of this Municipality who cannot calculate the tax payable of air pollutants and water pollutants in accordance with the methods specified in Items 1 to 3 of Article 10 of the People’s Republic of China (PRC) Environmental Protection Tax Law shall verify and calculate the tax payable in accordance with the provisions of these Measures.

　　The air pollutants and water pollutants mentioned in the preceding paragraph refer to air and water pollutants discharged by livestock breeding, small enterprises and some tertiary industries, dust (general dust, the same below) generated by construction sites, and sulfur dioxide generated by municipal gas facilities (burning municipal pipeline natural gas).

　　Article　The local tax authorities at all levels and the competent department of environmental protection shall establish a cooperation mechanism for the verification and calculation of environmental protection tax according to these Measures, and carry out the verification and calculation of environmental protection tax in an orderly manner according to the responsibilities of the departments.

　　Article 4　Local tax authorities shall perform the following duties:

　　(1) Incorporating taxpayers who meet the approved calculation into tax administration;

　　(two) according to the latest pollution characteristic coefficient issued by the competent department of environmental protection, timely maintenance and adjustment of the approved tax-related data;

　　(three) to supervise, verify and inspect the basic data of taxpayers’ production and operation, the basic situation of pollutant discharge and the payable amount of environmental protection tax.

　　Article 5　The competent department of environmental protection shall perform the following duties:

　　(a) the municipal environmental protection department is responsible for formulating and adjusting the sampling measurement methods of this Municipality; To supervise and control the sewage discharge of taxpayers approved for calculation;

　　(two) responsible for providing the relevant information obtained in the supervision and management of environmental protection to the district tax authorities;

　　(three) to cooperate with the tax authorities to implement the tax inspection of environmental protection tax according to law.

Chapter II Calculation Methods

　　Article 6　Taxable amount of pollutants generated by catering industry (without sewage discharge metering equipment), accommodation industry, washing and dyeing service industry (clothing), beauty salon and health care industry, bathing industry (foot washing and bathing), automobile and motorcycle repair and maintenance industry, photography and printing service industry and independent coal-fired boiler that cannot be verified and calculated according to the methods specified in Item 1 to Item 3 of Article 10 of People’s Republic of China (PRC) Environmental Protection Tax Law is:

　　Taxable amount = characteristic index value × pollutant discharge characteristic coefficient × specific applicable tax amount

　　The characteristic coefficient of emission shall be implemented in accordance with the Table of Characteristic Coefficient of Sewage Discharge of Some Small Tertiary Industries attached to these Measures (see Annex 1). The specific applicable tax amount is the applicable tax amount of taxable pollutants in Beijing.

　　Article 7　The taxable amount of water pollutants in livestock breeding, small enterprises, catering and entertainment services (with sewage discharge metering equipment) and hospitals that cannot be calculated according to the methods specified in Items 1 to 3 of Article 10 of People’s Republic of China (PRC) Environmental Protection Tax Law is:

　　Taxable amount = pollution equivalent number × specific applicable tax amount

　　The pollution equivalent number is calculated by dividing the characteristic value of pollution discharge by the pollution equivalent value, which shall be implemented in accordance with the Water Pollution Equivalent Value of Livestock Breeding, Small Enterprises and Tertiary Industry (see Annex 2) attached to these Measures. The specific applicable tax amount is the applicable tax amount of taxable water pollutants in Beijing.

　　Article 8　The taxable amount of dust generated by the construction site of the construction project is:

　　Taxable amount = land area of construction site × 0.065 × construction period × adjustment coefficient of dust emission of construction site × specific applicable tax amount.

　　The land area of the construction site of the construction project is the land area of the construction unit (including the agent). The construction period shall be calculated on a monthly basis. If the construction period is less than one month, the construction period shall be converted according to the actual construction days in different construction stages divided by the actual days in the current month. The adjustment coefficient of dust emission on the construction site shall be implemented in accordance with the Adjustment Coefficient of Dust Emission on the Construction Site attached to these Measures (see Annex 3). The specific applicable tax amount is the applicable tax amount of taxable air pollutants in Beijing.

　　ninthstrip　Construction sites include housing construction sites (including industrial plants), decoration sites, municipal infrastructure sites, demolition sites, greening sites, water sites, highway sites, railway sites, etc. within the administrative area of this Municipality.

　　Article 10　The construction unit (including the agent) construction land area is determined according to the following methods:

　　(a) according to the land, planning, housing and urban-rural construction departments issued by the state-owned land use certificate, the construction project planning conditions from the construction land planning permit (the construction project planning permit from building construction permits), the house ownership certificate or the immovable property certificate, as well as the approval documents of the administrative departments with approval authority or other relevant materials;

　　(two) the main technical parameters such as length, width and pipe diameter should be provided when the area of linear projects such as highways, railways, water affairs and pipe networks is approved;

　　(three) there is no relevant approval documents to prove the construction area of the project, the construction unit shall calculate the construction area according to the actual land area.

　　Article 11　If the construction site of a construction project meets the Class II standard in the Grade Standard for Dust Management of Construction Sites attached to these Measures (see Annex 4) and meets the Class I standard, the tax payable shall be calculated according to the reduction factor of 50%; If it only meets the second-class standard, the tax payable shall be calculated according to the reduction factor of 100%; If the second-class standard is not met, the tax payable shall be calculated according to the reduction factor of 200%.

　　If there is grade standard information in the dust management of the relevant government departments in the construction site of the construction project, the tax authorities shall determine the reduction coefficient based on this information.

　　Article 12　The taxable amount of sulfur dioxide generated by gas facilities (burning municipal pipeline natural gas) that cannot be actually monitored is:

Chapter III Approval Methods

　　Article 13　Taxpayers who meet the approved calculation conditions should fill in the Basic Information Collection Form of Environmental Protection Tax when registering the tax source of environmental protection tax for the first time, submit it to the competent tax authorities, and be responsible for the authenticity of the application materials.

　　Article 14　Taxpayers who implement the approved calculation meet the calculation conditions of taxable pollutants stipulated in Items 1 to 3 of Article 10 of the People’s Republic of China (PRC) Environmental Protection Tax Law by installing, monitoring and measuring the emissions of atmospheric and water pollutants. If these measures are no longer applicable, they should re-fill in the Basic Information Collection Form of Environmental Protection Tax in the next month after the change, and make tax returns according to law.

　　Article 15　When taxpayers file tax returns, they shall file and fill in the tax returns according to the following circumstances:

　　(1) Taxpayers who are subject to the provisions of Article 12 of these Measures shall fill in the Environmental Protection Tax Declaration Form (Form A) to declare and pay taxes.

　　(2) Taxpayers who apply other methods of these Measures shall fill in the Environmental Protection Tax Declaration Form (Form B) to declare and pay taxes.

　　Article 16　These Measures shall be interpreted by Beijing Local Taxation Bureau and Beijing Environmental Protection Bureau.

　　seventeenthArticle These Measures shall come into force as of January 1, 2018.