9 Chinese Law and Policy on Marine Environmental Protection
165
environment in areas beyond national jurisdiction. The Environmental Protection
Tax Law came into force in 2018, which supports marine pollution control by establishing a green tax system. According to it, the previous ‘pollutant discharge fee’
was replaced by ‘environmental protection tax’, and the enterprises, institutions and
other producers that directly discharge water pollutants and solid wastes should pay
environmental protection tax.
94 The tax rates vary according to the hazardous level
of pollutants. The general principle of taxation is that more discharges incur more
taxes, thus the Law will have a great impact on reducing the volume of pollutants
discharge into the sea.
9.4.2 Marine Environmental Protection Law
In China, the primary and comprehensive legislation addressing marine environmental protection is the MEPL.
95 The main purpose of MEPL is to improve the marine
environment, conserve marine resources, prevent land and ocean pollution and maintain a balanced marine ecology. It contains five chapters and ninety-seven clauses,
covering five sources of pollution: pollution by land-sourced pollutants, pollution by
coastal construction projects, pollution from marine construction projects including
offshore oil exploitation, pollution by vessels and pollution by dumping of wastes.
The law applies to China’s internal and territorial seas, contiguous zone, exclusive
economic zone (EEZ) , continental shelf and other seas under the jurisdictions of
China.
96 However, ‘Other sea areas under China’s jurisdiction’ is difficult to define.
97
The activities carried out beyond the sea areas of China’s jurisdiction that caused
pollution damage to China’s sea areas are also subject to this Law.
98 It implies that
the MEPL has some extraterritorial effects. The Law establishes a number of critical
mechanisms supporting marine environmental protection, such as the mechanism
94 The Environmental Protection Tax Law, Arts. 2 and 3.
95 The Marine Environmental Protection Law of the People’s Republic of China promulgated by the
Standing Committee of the National People’s Congress on August 23, 1982. Until now, the MEPL
has been revised for four times, the latest revision was made and became effective on 5 November
2017.
96 MELP, Art. 2.
97 The old 1982 Law contained similar wording that was taken to refer to China’s potential EEZ
and the continental shelf (which were not formally claimed until 1998). However, that legislation
has formally established the EEZ and continental shelf regime, China continues to use this term,
which now obviously refers to sea areas other than EEZ and the continental shelf. What is not clear
is exactly where these ‘other sea areas’ under China’s jurisdiction are located. See Keyuan Zou,
Current Legal Developments: People’s Republic of China, International Journal of Marine and
Coastal Law, Vol. 16, No. 2, 2001, p. 352.
98 MELP, Art. 2.
165
environment in areas beyond national jurisdiction. The Environmental Protection
Tax Law came into force in 2018, which supports marine pollution control by establishing a green tax system. According to it, the previous ‘pollutant discharge fee’
was replaced by ‘environmental protection tax’, and the enterprises, institutions and
other producers that directly discharge water pollutants and solid wastes should pay
environmental protection tax.
94 The tax rates vary according to the hazardous level
of pollutants. The general principle of taxation is that more discharges incur more
taxes, thus the Law will have a great impact on reducing the volume of pollutants
discharge into the sea.
9.4.2 Marine Environmental Protection Law
In China, the primary and comprehensive legislation addressing marine environmental protection is the MEPL.
95 The main purpose of MEPL is to improve the marine
environment, conserve marine resources, prevent land and ocean pollution and maintain a balanced marine ecology. It contains five chapters and ninety-seven clauses,
covering five sources of pollution: pollution by land-sourced pollutants, pollution by
coastal construction projects, pollution from marine construction projects including
offshore oil exploitation, pollution by vessels and pollution by dumping of wastes.
The law applies to China’s internal and territorial seas, contiguous zone, exclusive
economic zone (EEZ) , continental shelf and other seas under the jurisdictions of
China.
96 However, ‘Other sea areas under China’s jurisdiction’ is difficult to define.
97
The activities carried out beyond the sea areas of China’s jurisdiction that caused
pollution damage to China’s sea areas are also subject to this Law.
98 It implies that
the MEPL has some extraterritorial effects. The Law establishes a number of critical
mechanisms supporting marine environmental protection, such as the mechanism
94 The Environmental Protection Tax Law, Arts. 2 and 3.
95 The Marine Environmental Protection Law of the People’s Republic of China promulgated by the
Standing Committee of the National People’s Congress on August 23, 1982. Until now, the MEPL
has been revised for four times, the latest revision was made and became effective on 5 November
2017.
96 MELP, Art. 2.
97 The old 1982 Law contained similar wording that was taken to refer to China’s potential EEZ
and the continental shelf (which were not formally claimed until 1998). However, that legislation
has formally established the EEZ and continental shelf regime, China continues to use this term,
which now obviously refers to sea areas other than EEZ and the continental shelf. What is not clear
is exactly where these ‘other sea areas’ under China’s jurisdiction are located. See Keyuan Zou,
Current Legal Developments: People’s Republic of China, International Journal of Marine and
Coastal Law, Vol. 16, No. 2, 2001, p. 352.
98 MELP, Art. 2.