According to People's Republic of China (PRC) Environmental Protection Tax Law:
"The first one? This law is formulated in order to protect and improve the environment, reduce pollutant emissions and promote the construction of ecological civilization.
Rule number two In People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC), enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment are taxpayers of environmental protection tax and shall pay environmental protection tax in accordance with the provisions of this Law.
Rule three. Taxable pollutants mentioned in this Law refer to air pollutants, water pollutants, solid wastes and noise as stipulated in the Schedule of Environmental Protection Taxes and Taxable Pollutants and Their Equivalent Values attached to this Law. "