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China begins Environment Protection Tax collection: key takeaways


China's new Environment Protection Tax Law (EPT Law) was passed by the National Congress in December 2016. Based on the EPT Law, the Implementation Rules were released by the State Council on December 25, 2017, as guidelines for implementing the Chinese Environment Protection Tax (EPT). Both the EPT Law and the Implementation Rules came into effect on January 1, 2018.


This article looks at the scope, regulations and key takeaways of the new EPT Law.

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