Businesses producing pollutants in China will be required to make their first quarterly declarations and payments for the country's new Environmental Protection Tax beginning 1 April 2018. The new tax system, which was approved at the end of 2016 and applies from 1 January 2018 ({News-2017-01-04/A/5-previous coverage}), replaces a prior system of pollution discharge fees that was ineffective and poorly enforced. The new tax includes base standard rates that are levied per prescribed units of …