Abstract
On December 25, 2016, the Law of the People’s Republic of China on Environmental Protection Tax (the EPT Law) was promulgated (and came into force on January 1, 2018), with the intention of serving as a replacement for the Emissions Charges System, which had been implemented for over 30 years. The enactment of the EPT Law is not only a milestone for the implementation of the statutory taxation principle, but also an important manifestation of China’s determination to carry out an economic transformation leading toward greener development.
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Wu, J., Chang, IS. (2020). Emissions Charges System and Environmental Protection Tax System. In: Environmental Management in China. Springer, Singapore. https://doi.org/10.1007/978-981-15-4894-9_6
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DOI: https://doi.org/10.1007/978-981-15-4894-9_6
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