Achieving Environmental Sustainability through Fiscal Policy
Critical Issues in Environmental Taxation series
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne
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, 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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