Home About SAT News Tax System Tax Revenue Exchanges and Cooperation Hot Topics
Environmental Protection Tax Collection Collaboration Mechanism to Be Established

Issuance Date: July 31, 2017     Source: People's Daily

It was learned from the State Administration of Taxation (SAT) that the SAT has recently signed with the Ministry of Environmental Protection an MOU on Environmental Protection Tax Collection Collaboration Mechanism, which further stresses cross-departmental cooperation and defines the roles and responsibilities, laying a solid foundation for the smooth collection of environmental protection tax.

"As an independent type of green tax that is launched for collection, with taxable pollutants discharged as the target to be taxed, the environmental protection tax differs from other types of taxes in tax base, featuring strong specialization and complex collection management. Given this, the environmental protection tax law stipulates that tax authorities and environmental protection competent authorities build a cooperation mechanism," said an official from the Property and Behavior Tax Department of the SAT.

Sources show that the collaboration mechanism signed this time specifies seven categories of tasks that require cooperation between tax authorities and environmental protection authorities, including issuing the technical rules for collecting environmental protection tax, formulating the operation documents on implementing the tax breaks policy, designing forms, certificates, vouchers and documents such as Environmental Protection Tax Return, developing and building core tax collection system and tax-related sharing platform, guiding local authorities to make good pre-collection preparations and ensure handover of archives and materials, jointly organizing tax law promotions, business training and tax payment coaching, and coordinating other tasks in implementing collaboration on collection of environmental protection tax. The collaboration mechanism also proposes specific requirements and processing approach with regard to making plans, sharing outcomes, promotions, support and protection during the implementation of the environmental protection tax law.

Copyright © State Administration of Taxation of The People's Republic of China. All Rights Reserved