Xinhua News Agency, Beijing 7 Moon 31 Daily News (Reporters Shen Cheng and Gao Jing) Reporter 31 The State Administration of Taxation has learned that, in order to effectively carry out the collection and management of the environmental protection tax, the State Administration of Taxation and the Ministry of Environmental Protection recently formally signed a memorandum of understanding on the collaborative mechanism for the administration of the environmental protection tax, further strengthening inter-departmental cooperation and clarifying the division of responsibilities.

According to a relevant official from the Property and Behavioral Tax Department of the State Administration of Taxation, the environmental protection tax—being an independently newly imposed green tax—is levied on the emission of taxable pollutants. Its tax base differs from that of other taxes, making it highly specialized and relatively complex to collect and administer. Therefore, the Environmental Protection Tax Law explicitly stipulates that tax authorities and environmental protection regulatory agencies shall establish a mechanism for collaborative work.

As 2018 Year 1 Moon 1 As the official implementation date of the environmental protection tax draws near, preparatory work for its administration has entered the countdown phase. The collaboration mechanism just signed clearly defines the tasks for cooperation between the tax and environmental protection authorities, highlighting the key priorities for ensuring smooth preparation for the administration of the environmental protection tax. These priorities include issuing technical specifications for the administration of the environmental protection tax, developing operational documents to implement tax reduction and exemption policies, and building and upgrading the core tax administration system as well as a platform for sharing tax-related information.

According to the introduction, the State Administration of Taxation will next work closely with the Ministry of Environmental Protection to ensure the effective implementation of the memorandum. Following the established timetable and roadmap, we will further clarify the division of responsibilities, refine specific tasks, set reverse schedules, and promote integrated progress. We will also step up guidance and supervision for grassroots tax and environmental protection authorities, earnestly carry out preparatory work for the collection and administration of the environmental protection tax, and ensure that the Environmental Protection Tax Law is implemented smoothly and on schedule.