China issues “Announcement on emission factors and material balance methods for calculating the taxable pollutants” 
On April 28, 2021, the Ministry of Ecology and Environment released the “Announcement on emission factors and material balance methods for calculating the taxable pollutants of environmental protection tax”. The announcement is to further standardize the calculation methods of taxable pollutant emissions of pollutant discharging units that do not meet the monitoring conditions due to the variety of pollutants. The announcement will come into effect on May 1, 2021, and at the same time, the old version (Ministry of Environmental Protection Announcement, 2017 No.81) will be abolished. The outline of the announcement is as follows.
Pollutant discharging units under the management of pollutant discharge permits
- Discharge of taxable pollutant shall be calculated according to the pollutant emission factors and material balance methods, which are specified in the “Technical specifications for application and issuance of pollutant discharge permit” that issued by the Ministry of Ecology and Environment.
- For the units which the relevant emission factors are not specified in the technical specifications for application and issuance of pollutant discharge permit, the discharge of taxable pollution shall be calculated by the emission factors methods specified in the “Emission source statistical investigation system” issued by the Ministry of Ecology and Environment.
Pollution discharge units that are not subject to pollution discharge permit management
- the discharge of taxable pollution shall be calculated by the emission factors which are specified in the “Emission source statistical investigation system” issued by the Ministry of Ecology and Environment.
Reference information
About “Technical specifications for application and issuance of pollutant discharge permit”
Up to now, technical specifications for 75 industries have been promulgated.
https://www.mee.gov.cn/xxgk2018/xxgk/xxgk01/202104/W020210506631287501784.pdf
Emission factors specified in the technical standards for the “automotive industry” are as follows (Partial).
- When the fuel is natural gas, the emission factor for direct emission of sulfur dioxide is 0.02S (S is the sulfur component content in the fuel).
- When the fuel is fuel oil, the emission factor for direct emission of Nitrogen-oxide is 3.67.
About “Emission source statistical investigation system”
Up to now, emission factors for 272 industries are specified in the system.
https://www.mee.gov.cn/xxgk2018/xxgk/xxgk01/202104/W020210430349811955644.pdf
The emission factors for printer in the computer peripherals manufacturing industry is as follows (Partial).
- Emission factors of industrial exhaust gas in printer manufacturing is 1.34. Conversion factors for displays and other peripherals are also specified.
For the original text of the announcement, please refer to the following URL (in simplified Chinese).
https://www.mee.gov.cn/xxgk2018/xxgk/xxgk01/202104/t20210430_831400.html
