Taxation of environmental pollution in China


The article analyzes the current legal regulation of the environmental protection tax in the People’s Republic of China, as well as its importance in the context of reforming the environmental legislation of China. The environmental problem makes it necessary to take large-scale measures to change the situation in the country, while improving the provisions of tax law is an important mechanism. The article draws conclusions on the prevalence of the regulatory function of the environmental protection tax introduced in 2018 over its fiscal function. The study of the elements of taxation reveals a number of internal contradictions inherent in the Law of the PRC on environmental protection tax. Special attention is paid to the consequences of changing the legal regime of environmental pollution payments, which was previously recognized by the legislator as a non-tax public payment, not a tax. This change is assessed from the standpoint of a positive impact on the level of guarantees of the rights of subjects of tax relations, primarily taxpayers, as well as improving the efficiency of the new tax collection in light of the application of legal mechanisms provided by the rules of Chinese tax law. The author also makes a conclusion on the principle of “polluter pays,” providing for the compulsory financial security of business entities and activities for the protection of the environment and compensation of harm, where there is a similarity of Russian and Chinese legal regulation. The results of the study presented in this article can be taken into account in the development of changes to the current legislation of the Russian Federation.


China environmental protection tax, China tax law, ecological taxation, environmental civilization, China, non-tax payment


Download data is not yet available.


Baigozin, Konstantin I. 2016. Constitutional aspects of collection of public payments: on the example of payment for negative impact on the environment. Nalogoved 9: 36–46. (In Russian)

Dale, Jiajun Wen. 2009. Climate change and China: Technology, market and beyond. Report for Focus on the Global South. Bangkok, Focus on the Global South Publ.

Gan, Ying. 2011. Commercial and economic law in China. Wolters Kluwer: Law & Business.

Kilinkarova, Elena V. 2014. Foreign tax law. Mosсow, Yurait Publ. (In Russian)

Kranina, Elena I. 2014. The Problem of ecological safety of China. 3-i Plenum CK KPK 18-go sozyva: gorizonty reform. Informacionnye materialy. Chast 1. Moscow, IDV RAN Publ.: 109–122. (In Russian)

Kranina, Elena I. 2016. Environmental legislation of China at the new stage of economic reform. Kitai na novom etape ekonomicheskoi reform. Moscow, Lenand Publ.: 67–75. (In Russian)

Kranina, Elena I. 2017. The construction of “ecological civilization” in China. Itogi 12-j pyatiletki (2011–2015 gg.) i perspektivy razvitiya ekonomiki KNR do 2020 goda. Moscow, IDV RAN Publ.: 317–330. (In Russian)

Kranina, Elena I. 2018. Environmental legislation of China at the new stage of economic reform. 13-ya pyatiletka (2016–2020 gg.) — vazhnejshij etap postroeniya v Kitae obshchestva malogo blagodenstviya “syaokan”. Moscow, IDV RAN Publ.: 135–145. (In Russian)

Kumanin, Evgenii V. 1990. Legal policy and legal system of the People’s Republic of China. Moscow, Nauka Publ. (In Russian)

Kustova, Margarita V. 2015. Problems of legal nature of payment for negative impact on the environment: constitutional legal aspect. Peterburgskij yurist 5: 158–168. (In Russian)

Li, Chuanxuan. 2008. Research on Environmental Taxation Law System. PhD diss., East China University of political science and law. (In Chinese)

Liebman, Benjamin L. 2007. China’s Courts: Restricted Reform. The China Quarterly 191: 620–638.

Lyu, Hun Yan. 2005. Development of environmental law in China and Russia. PhD diss., Moscow. (In Russian)

Modern law of the People’s Republic of China (review of legislation 1978–2010), part 1. 2012. Moscow, IDV RAN Publ. (In Russian)

Pan, Mingyue. 2017. A study on the legal system of environmental tax in China. Fazhi bolan 12: 14–16. (In Chinese)

Pepelyaev, Sergei G. (ed.). 2017. Tax law book. Moscow, Al’pina Publisher Publ. (In Russian)

Qin, Tianbao, Zhou, Chen. 2015. Introduction. Research Handbook on Chinese Environmental Law, ed. by Qin T. Cheltenham. Cheltenham, Edward Elgar Publishing Limited: 1–22.

Shepenko, Roman A. 2004. Chinese tax law: sources and subjects. Moscow, Statut Publ. (In Russian)

Sheveleva, Natalia A. 2015. The principle of payment for nature use in the Russian Federation. Peterburgskij yurist 5: 92–111. (In Russian)

Sheveleva, Natalia A. 2017. Modernization of the Russian system of public payments for environmental management. Peterburgskij yurist 1: 38–50. (In Russian)

Shuvalova, Elena B., Gordienko, Mikhail S., Sabatulina Nataliya V. 2017. The evolution of the system of environmental taxes, fees and charges in the Russian Federation. Economicheskaya statistika 14 (6): 32–38. (In Russian)

Tan, Changlong. 2018. Legislative reflections on China’s Environmental Protection Tax. Fazhi yu jingji 2: 124–126. (In Chinese)

Troshchinskii, Pavel V. 2016. The legal system of China. Moscow, IDV RAN Publ. (In Russian)

Wei, Mengshi. 2018. Exploring and thinking about improving law system of environment under the view of ecological civilization. Changchun daxue xuebao 3: 96–99. (In Chinese)

Yalbulganov, Aleksandr A. 2014. Greening of the Russian legislation on taxes and fees: on environmental functions of tax law. Reformy i parvo 4: 25–33. (In Russian)

Yee, Wai Hang, Tang, Shui Yan., Lo, Carlos Wing Hun. 2016. Regulatory compliance when the rule of law is weak: evidence from China’s environmental reform. Journal of public administration research and theory 1: 95–112.

Zhang, Bingchun. 2009. Study on legal construction of ecological taxes. PhD diss., Wuhan University. (In Chinese)

How to Cite
Trofimov, A. A. (2020). Taxation of environmental pollution in China . Pravovedenie, 62(4), 751-764.