Circular on Issues Relevant to Environmental Protection Tax

关于环境保护税有关问题的通知

Calculation of environmental tax clarified

By Susan Mok

(财政部、国家税务总局、生态环境部于二零一八年三月三十日发布。)

(Issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Ecology and Environment on March 30, 2018.)

财税〔2018〕23号

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局、环境保护厅（局）：

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