Expert Insight - Institute - 北京华政税务师事务所有限公司

According to Article 3(3) of the Notice of the Ministry of Finance, the General Administration of Taxation and the Ministry of Ecology and the Environment on Clarifying Issues Relating to the Application of Taxable Pollutants for Environmental Protection Tax (Cai Shui [2018] No. 117), if taxable air pollutants are discharged in the course of construction, loading, unloading and storage of goods, the emissions of taxable pollutants shall be calculated in accordance with the emission coefficients and material accountancy methods prescribed by the Ministry of Ecology and the Environment; if they cannot be calculated in accordance with the emission coefficients and material accountancy methods prescribed by the Ministry of Ecology and the Environment, the emissions of taxable pollutants shall be approved and calculated in accordance with the sampling and measurement methods prescribed by the competent ecological and environmental authorities of provinces, autonomous regions and municipalities directly under the Central Government.

It is due to the above policy provisions that various regions have introduced tax policies for the approved collection of environmental protection tax, where the formula for calculating the taxable amount of environmental protection tax on construction dust is the same in most provinces and municipalities, with individual regions such as Beijing and Jiangsu differing significantly from other regions; there are also various calibres in the formula regarding the construction area and construction area.

Comparison of policy differences
Next, I have compiled a list of 17 provinces, autonomous regions and municipalities directly under the Central Government on the formula for calculating the approved environmental protection tax on construction dust, as well as the formula for the calibre of floor area and construction area.