Regulation on the Implementation of the Environmental Protection Tax Law of the People's Republic of China.

This Regulation is enacted in accordance with the Environmental Protection Tax Law. The Text consists of 26 articles divided into 5 Chapters: General Provisions (I); Tax Basis and Tax Amount Payable (II); Tax Reduction and Exemption (III); Tax Collection Administration (IV); Supplementary Provisions (V).
The livestock and poultry farms that reach the scale standards determined by the provincial people's governments and have pollutant discharge outlets shall pay environmental protection tax according to the law. The comprehensive utilization and harmless treatment of livestock and poultry waste conducted according to the law do not fall within the scope of directly discharging pollutants to the environment, and thus shall not be subject to environmental protection tax. The taxation basis for taxable solid waste shall be determined on the basis of the discharges of solid waste. The discharges of solid waste shall be the balance after deducting the storage quantity, disposal quantity, and comprehensive utilization quantity of taxable solid waste in the current period from the output of taxable solid waste in the current period.