2018年CRI 环保税为治污提供法律支持

This is China's first tax clearly designed for environmental protection.

The new tax replaces the "pollutant¹ discharge fee" which authorities had been collecting for nearly 40 years.

Professor Lan Hong with Renmin Univerity says the new rules bring more standardized² legal support for the fight against pollution.

"The new environment tax system is more serious and intensive in execution. Previously³, companies that refused to pay their pollutant discharge fees only received a minor⁴ administrative⁵ punishment. Now if enterprises fail to pay taxes, it means they are violating the law, which is a much more serious situation."

China had been collecting a pollutant discharge fee since 1979.

However, some local governments exploited loopholes and exempted⁶ companies that were big contributors to their fiscal⁷ revenues.

For years, regulators have been suggesting replacing the fee system with tighter restrictions⁸.

The newly released tax is part of a broader plan to create a green financial and taxation⁹ system to promote pollution control.

Bie Tao is an official with the Ministry¹⁰ of Environment Protection.

"Under the new system, the amount of tax is determined¹¹ at the provincial¹² level but still needs to be reported to the central government. The principle is that companies with high pollutant discharges will pay more; others will pay less. Pollutant discharges below half of the standard amount means taxes will also be cut in half. Discharges below 70 percent of the standard amount will see taxes cut by 25 percent."

The Environmental Protection Tax targets companies and public institutions that discharge pollutants¹³ directly into the environment.

Companies will also have to pay for producing noise, air and water pollutants, as well as solid waste.

Chang Jiwen with China's Development Research Center at the State Council says the new tax system should help the structural¹⁴ adjustment of certain industries.

"After the implementation¹⁵, the economy will definitely be impacted, especially for some contamination generating industries. Air, water and solid waste related companies will need to be careful. Even though the tax amount will be similar to the previous pollutant discharge fees, it's expected to increase in the future. This will force some companies to upgrade their facilities to environmentally friendly ones. Companies that fail to adapt to the difference might end up being forced to shut down."

The tax money collected will be allocated¹⁶ to the local governments' budgets for pollution control.

Beijing, Tianjin, Hebei, Shanghai, among other regions, have the highest taxes, while Xinjiang, Liaoning and Jilin have the lowest.

The Central Economic Work Conference last month listed tackling pollution as one of the three tough battles that China aims to win in the next three years.

1 pollutant   

n.污染物质，散布污染物质者

参考例句：

• Coal itself is a heavy pollutant.煤本身就是一种严重的污染物。
• Carbon dioxide may not be a typical air pollutant.二氧化碳可能不是一种典型的污染物。

2 standardized   

adj.标准化的

参考例句：

• We use standardized tests to measure scholastic achievement. 我们用标准化考试来衡量学生的学业成绩。
• The parts of an automobile are standardized. 汽车零件是标准化了的。

3 previously   

adv.以前，先前（地）

参考例句：

• The bicycle tyre blew out at a previously damaged point.自行车胎在以前损坏过的地方又爆开了。
• Let me digress for a moment and explain what had happened previously.让我岔开一会儿，解释原先发生了什么。

4 minor   

adj.较小(少)的，较次要的；n.辅修学科；vi.辅修

参考例句：

• The young actor was given a minor part in the new play.年轻的男演员在这出新戏里被分派担任一个小角色。
• I gave him a minor share of my wealth.我把小部分财产给了他。

5 administrative   

adj.行政的，管理的

参考例句：

• The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
• He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

6 exempted   

使免除[豁免]( exempt的过去式和过去分词 )

参考例句：

• His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
• Her illness exempted her from the examination. 她因病而免试。

7 fiscal   

adj.财政的，会计的，国库的，国库岁入的

参考例句：

• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
• The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。

8 restrictions   

约束( restriction的名词复数 )； 管制； 制约因素； 带限制性的条件（或规则）

参考例句：

• I found the restrictions irksome. 我对那些限制感到很烦。
• a snaggle of restrictions 杂乱无章的种种限制

9 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

10 ministry   

n.(政府的)部；牧师

参考例句：

• They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
• We probed the Air Ministry statements.我们调查了空军部的记录。

11 determined   

adj.坚定的；有决心的

参考例句：

• I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
• He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

12 provincial   

adj.省的，地方的；n．外省人，乡下人

参考例句：

• City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
• Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。

13 pollutants   

污染物质（尤指工业废物）( pollutant的名词复数 )

参考例句：

• Pollutants are constantly being released into the atmosphere. 污染物质正在不断地被排放到大气中去。
• The 1987 Amendments limit 301(g) discharges to a few well-studied nonconventional pollutants. 1987年的修正案把第301条（g）的普通排放限制施加在一些认真研究过的几种非常规污染物上。 来自英汉非文学 - 环境法 - 环境法

14 structural   

adj.构造的，组织的，建筑（用）的

参考例句：

• The storm caused no structural damage.风暴没有造成建筑结构方面的破坏。
• The North American continent is made up of three great structural entities.北美大陆是由三个构造单元组成的。

15 implementation   

n.实施，贯彻

参考例句：

• Implementation of the program is now well underway.这一项目的实施现在行情看好。

16 allocated   

adj. 分配的 动词allocate的过去式和过去分词

参考例句：

• The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。
• More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。