PRC Environmental Protection Tax Law

中华人民共和国环境保护税法

Environmental protection tax replaces pollutant discharge fee.

(Adopted at the 25th Session of the Standing Committee of the 12th National People's Congress on December 25 2016 and effective as of January 1 2018.)

（第十二届全国人民代表大会常务委员会第二十五次会议于二零一六年十二月二十五日通过，自二零一八年一月一日起施行。）

PRC President's Order (No.61 of the 12th NPC)

中华人民共和国主席令 (十二届第61号)

Part One: General Provisions

第一章 总 则

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