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  • 全人代常務委員会が「中華人民共和国環境保護税法」を可決

全人代常務委員会が「中華人民共和国環境保護税法」を可決

全人代常務委員会が「中華人民共和国環境保護税法」を可決

チャイナタックスアラート(中国税務速報)- 第5回, 2017年1月

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中国税務速報

全人代常務委員会は、2016年12月25日付けで「中華人民共和国環境保護税法」(以下「環境保護税法」)を導入する法案を正式に可決した。同法は2018年1月1日より施行される。同法は6年にわたり環境対策の研究と検証が行なわれた結果、過去30年間実施されてきた汚染物質排出費徴収制度に代わり、中国5番目の租税法として施行されることになる。

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