1 On February 27th, 20 17, the State Oceanic Administration of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Measures for the Declaration and Collection of Environmental Protection Tax for Offshore Engineering, which is applicable to the exploration, development and production of offshore oil and gas in the territorial waters of People's Republic of China (PRC), the contiguous zone, the exclusive economic zone, the continental shelf and other sea areas under the jurisdiction of People's Republic of China (PRC).

2, marine engineering environmental protection tax by the taxpayer's offshore oil tax (tax) management branch is responsible for the collection. Taxpayers belong to two offshore oil tax (tax) management sub-bureaus, and the tax authorities are determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

The purpose of collecting marine environmental protection tax is to encourage enterprises and individuals to reduce the damage and pollution to the marine environment and encourage them to adopt more environmentally friendly production and management methods. Through the economic punishment of bad environmental behavior, promote the transformation and upgrading of enterprises, strengthen the awareness of resource conservation and environmental protection, and realize the sustainable development of marine ecosystem.