(Order No. 62 of the President of the People's Republic of China) Decision of the Standing Committee of the National People's Congress to Amend the Environmental Protection Tax Law of the People's Republic of China (2025)

This decree promulgates the Decision of the Standing Committee of the National People's Congress on Amending the Environmental Protection Tax Law of the People's Republic of China. It is applicable to enterprises, institutions, and other production and business operators that directly discharge taxable pollutants into the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, who are taxpayers of environmental protection tax.