Legislation roundup: Unmanned aircraft, rental property securitization and environmental tax

April 26, 2018 | BY

Susan Mok &

Criteria for unmanned aircraft permits set out, securitization of housing lease assets promoted in certain areas, and calculation of environmental tax clarified.

Aviation

Department of Transport of the Civil Aviation Administration of China, Measures for the Administration of the For-profit Flight Activities of Civil Unmanned Aircraft (Tentative)

To secure an operating permit for unmanned aircraft (required for unmanned aircraft with a maximum empty weight of at least 250 grams), the entity that engages in the business activities shall be an enterprise with legal personality and its legal representative shall be a citizen with Chinese nationality. The entity shall also have unmanned aircraft ground third-party liability insurance.

Further reading

Capital Markets

China Securities Regulatory Commission and Ministry of Housing and Urban-rural Development, Circular on Work Related to Promoting the Securitization of Housing Lease Assets

The Circular specifies that priority support is to be given to asset securitization of housing lease projects in areas that are given key policy support by the state, such as medium and large cities as well as the Xiongan New Area, and in pilot cities that utilize collective construction land to construct rental housing.

Further reading

Tax

Ministry of Finance, State Administration of Taxation and Ministry of Ecology and Environment, Circular on Issues Relevant to Environmental Protection Tax

Where a taxpayer has engaged a monitoring institution to monitor its taxable air pollutant emissions and water pollutant discharge and there are multiple monitoring figures for one pollutant at the same discharge outlet during the month in question, the quantity of the taxable air pollutant emitted shall be calculated based on the average of the monitoring figures; the quantity of taxable water pollutant discharged shall be calculated based on the weighted average of the monitoring figures wherein the flow rate is assigned a weight.

Further reading

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