Editing Environmental tax (section)

===China===
The [[Standing Committee of the National People's Congress]] enacted a set of environmental regulations<ref>{{Cite web |title=Environmental Protection Law of the People's Republic of China (For Trial Implementation) |url=http://www.asianlii.org/cn/legis/cen/laws/eplotproc564/ |url-status=live |archive-url=https://web.archive.org/web/20220320040653/http://www.asianlii.org/cn/legis/cen/laws/eplotproc564/ |archive-date=20 March 2022 |access-date=29 April 2024 |website=Asian LII}}</ref> and taxes in 1979, labelled as the 'Pollutant Discharge Fee' (PDF). The Pollutant Discharge Fee, has proved to work in some parts of the country such as Northern China, however has shown adverse effects in parts such as the [[South China Karst|Karst region of Southwest China]], as the area has had a boom in industrialisation and urbanisation, which has caused regional water shortage and pollution. <ref>{{Cite journal |last1=Yang |first1=Zhe |last2=Xiong |first2=Zhenwu |last3=Xue |first3=Wenhao |last4=Zhou |first4=Yuhong |date=2022-08-26 |title=The Impact of Pollution Fee Reform on the Emission of Water Pollutants: Evidence from Manufacturing Enterprises in China |journal=International Journal of Environmental Research and Public Health |volume=19 |issue=17 |pages=10660 |doi=10.3390/ijerph191710660 |doi-access=free |issn=1660-4601 |pmc=9518126 |pmid=36078375}}</ref>

On 1 January 2018, China replaced its existing, long-lasting "Pollutant Discharge Fee" system, with an environmental protection tax which was set to put in place a "green" financial and taxation system, whilst encouraging pollution control and the treatment of polluted areas.<ref name=":2">{{Cite web |date=1 January 2018 |editor-last=Lifang |title=China starts collecting environment tax |url=http://www.xinhuanet.com/english/2018-01/01/c_136865174.htm |url-status=live |archive-url=https://web.archive.org/web/20230503151222/http://www.xinhuanet.com/english/2018-01/01/c_136865174.htm |archive-date=3 May 2023 |access-date=29 April 2024 |website=XinhuaNet}}</ref> The new tax has also helped battle problems from the Pollutant Discharge Fee, such as local governments exploiting loopholes in the system and sparing big companies from legal trouble.<ref name=":2" />This new law provides five types of exemptions, including, among others, exemptions for eligible agricultural pollution, pollution from transportation, and pollution from sewage and household waste. Taxpayers may also enjoy a 25% reduction in return for cutting down their air and water pollution by 30% or more, below the proscribed level.<ref name=":1" /><ref>{{Cite web |last=Wei |first=Emma |date=8 February 2017 |title=China: New Law Replacing Pollution Discharge Fee With Environmental Protection Tax |url=https://www.loc.gov/item/global-legal-monitor/2017-02-08/china-new-law-replacing-pollution-discharge-fee-with-environmental-protection-tax/ |url-status=live |archive-url=https://web.archive.org/web/20220523003831/https://www.loc.gov/item/global-legal-monitor/2017-02-08/china-new-law-replacing-pollution-discharge-fee-with-environmental-protection-tax/ |archive-date=23 May 2022 |access-date=29 April 2024 |website=Library of Congress}}</ref>

According to data released by the [[Ministry of Finance (China)|Ministry of Finance]] of China, China's environmental protection tax will collect 20.5 billion [[Renminbi|yuan]] (RMB, the same below) in 2023, and 5.1 billion yuan in January and February 2024. Before the environmental protection tax was levied, many Chinese companies had to pay pollution discharge fees. Six years ago, the finance department of a thermal power plant in [[Chongqing]] calculated that if the power generation remained unchanged, the environmental protection tax to be paid would double the original pollution discharge fee. Transformation is imminent. The reason why thermal power plants are criticised for "high pollution" is that the key is backward technology, such as incomplete coal combustion and lack of flue gas treatment equipment. The power plant has carried out ultra-low emission transformation on all six generating units and added wind and dust suppression nets in the coal yard. The effect is immediate. In 2018, the first year of the implementation of the Environmental Protection Tax Law, the pollution equivalents generated by power plants decreased by 73.1% compared with 2017, and the environmental protection tax paid was 2.14 million yuan, which was 73% lower than the pollution discharge fee of 7.96 million yuan paid in 2017. If the enterprise is identified as an advanced manufacturing industry, it can even enjoy the advanced manufacturing industry value-added tax additional deduction policy.<ref>{{Cite web |date=2024-04-18 |editor-last=Chang |editor-first=Liu |title=环保税助力中国企业"绿色转型" |trans-title=Environmental protection tax helps Chinese enterprises “green transformation” |url=https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5223028/content.html |url-status=live |archive-url=https://web.archive.org/web/20240429123701/https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5223028/content.html |archive-date=29 April 2024 |access-date=29 April 2024 |website=China State Administration of Taxation}}</ref>