Environmental protection tax, which is the 19th tax in China, will be formally levied on January 1, 2018. The taxable objects are classified into four categories: air pollutants, water pollutants, solid waste and noise. Involved in specific industries, there are 14 key polluting industries such as thermal power, steel, cement, electrolytic aluminum, coal, metallurgy, building materials, brewing, textile, tanning, fermentation, electroplating, printing and dyeing, papermaking, food processing, chemical industry, and pharmaceuticals.

　　Less than 3 months left before the official launch of the levy. Several provinces and cities have announced specific tax plans, and Shandong, Jiangsu and other provinces and regions levied standards far exceeding the national minimum standards several times.

　　Shandong 

　　Recently, Shandong Province issued the "Decision on the Specific Taxable Air Pollutant Water Pollutants and the Number of Taxable Pollutant Projects Collecting Environmental Protection Taxes from the Same Discharge Port (Draft Consultation Draft)" (hereinafter referred to as "Opinions" "Draft"), the deadline for feedback is November 9, 2017. Among them, the environmental protection tax levied on sulfur dioxide and nitrogen oxides per pollution equivalent is 6 yuan, far higher than the national minimum standard of 1.2 yuan.