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Implementing Regulations for the PRC Environmental Protection Tax Law

中华人民共和国环境保护税法实施条例

The calculation method for environmental tax has been clarified

By Susan Mok

(Promulgated by the State Council on December 25, 2017 and effective as of January 1, 2018.)

(国务院于二零一七年十二月二十五日发布，自二零一八年一月一日起施行。)

国务院令第693号

Order of the State Council No.693

第一章 总 则

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