Table of Contents

Environmental Taxation in China and Asia-Pacific

Environmental Taxation in China and Asia-Pacific

Achieving Environmental Sustainability through Fiscal Policy

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne

Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics.

Chapter 5: Study on the Design of Wastewater Environmental Tax in China: From Wastewater Pollutant Discharge Fee to Environmental Tax

Chazhong Ge, Shuting Gao, Yajuan Ren and Guili Sun

Subjects: economics and finance, environmental economics, environment, environmental economics, environmental law, law - academic, environmental law


Chazhong Ge, Shuting Gao, Yajuan Ren, Guili Sun and Feng Long INTRODUCTION A discharge fee policy on water pollutants has been in use for about thirty years in China. This policy has played an important role in reducing water pollution from the industrial enterprises. However, as a result of the reform of the levy and the introduction of new policies on environmental protection, the amount collected from discharged wastewater pollutant is in a downward trend. Compared with the wastewater discharge levy in a form of fee, wastewater environmental tax offers more advantages. Furthermore, there are some critical issues in changing pollutant discharge fee into environmental tax. This chapter gives a brief overview of the policy assessment on the current wastewater pollutant discharge fee system in China and discusses the wastewater environmental tax policy including what is taxed, the tax basis and the tax rate. Based on this, it is concluded that now is not the appropriate time to change the wastewater pollutant discharge fee to wastewater tax. The research on the Reform of Water Pollutant Discharge Fee Policy is supported by the National Water Pollution Control Technology Major Projects, aims to propose to the Chinese government a policy reform direction for the wastewater pollutant discharge levy. At the same time, there are reports on introducing environmental taxes, and suggesting that the pollutant discharge fee should be converted into an environmental tax in the Chinese media (Xi, 2010; Zhou, 2010; Wang, 2010). For the reasons raised above, it is necessary to...

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