For the purposes of regulating the collection of marine engineering environmental protection taxes, these Measures are enacted in accordance with the Environmental Protection Tax Law, the Law of the People's Republic of China on the Administration of Tax Collection and the Marine Environment Protection Law. Taxpayers shall be the enterprises and public institutions and other producers and operators that engage in offshore oil and natural gas exploration, development and production and other operations within the inland waters, territorial seas, contiguous zones, exclusive economic zones, continental shelves and other sea areas under the jurisdiction of the People's Republic of China and discharge taxable pollutants to the marine environment. Taxable pollutants mean air pollutants, water pollutants and solid wastes.
Китай · 2017-12-27