The people's government of changzhou city had recently issued the regulations for the administration of living waste disposal fees in changzhou city, effective from 1 january 2026 until 31 december 2035。
The regulations stipulate that the bodies, enterprises, forces, social groups and individuals (including self-employed business owners) responsible for the generation of waste within the city area of changzhou shall pay for the disposal of waste in the town in accordance with the provisions of the scheme。
The rates are divided into units and two parts of the individual: one unit, based on the number of active employees, pays the tax authorities at the rate of $4 per person per month. Two individuals are charged a monthly fee of $4 per household, of which two dollars per person per month is charged for separated retirees living alone. Household users who use 4 tons of water per two months (normal copying cycle) are exempt from current municipal waste disposal fees。
This was preceded by a press conference in changzhou to provide a detailed reading of the matter。
Background development
First, the current fee policy does not meet the new requirements of the new situation. Implementing regulations for the collection of municipal waste disposal fees in municipalities of changzhou city (standing) [2001] 150) is the rate established in 2001 and has not been adjusted for 24 years. The current fee policy is no longer in line with the current situation as a result of the increase in the amount of waste from urban to urban areas. In addition, changju [2001] the previous document in document 150 is based on the pilot scheme for the management of municipal garbage fees in jiangsu province (no. 379 of the su price earner). In 2009, the jiangsu provincial prices office, jiangsu provincial finance department and jiangsu provincial construction department jointly issued the provisional measures for the management of fees for the handling of living waste in jiangsu province (sou price workers [2009]60, su zhongcheng[2009]8 and su zheng city [2009]61)), su price workers [2000] document 379 was repealed, but amendments were not followed up in a timely manner。
The second is to collect the subject change. In accordance with the circular of the ministry of finance issued in march 2021 on the transfer of land idle charges, municipal garbage disposal fees to tax authorities (2021) no. 8) requires that the municipal waste collection department be transformed from a municipal administration to a tax department。
Third is the low collection rate. Since 2016, due to institutional adjustments, policy requirements for higher-level administration, administrative approval reforms and the need to regulate the functioning of units, the state tax, land tax, social welfare, etc. Have ceased to charge for the disposal of household waste, and uncertainty about the manner of collection has led to a significant reduction in the amount of the cost of handling waste for urban living in our city. The generation of waste in the cities of changzhou is growing at a rate of around 6 per cent per year, the requirements for the sorting, sound disposal and resourceization of waste are increasing, the cost of waste disposal is rising and the financial burden is increasing, and there is an urgent need to expand collection coverage by changing collection patterns。
Four is connecting the surrounding cities. Currently, the cost of personal waste disposal in the provinces of nesu county (2007), nanjing (2008), xuzhou (2011), jinjiang (2018), cebu (2019), tezhou 2020, tinless (2023) and our city's golden zone (2012) has been changed to a household water collection。
Main elements
The 18 articles of the scheme include, inter alia:
(i) clear scope of application
The scheme, which combines the practice of changzhou municipalities, defines the scope of regulation: the administration of the collection of the cost of household waste disposal in the city and in formed towns。
(ii) identification of the subject of the expropriation
The scheme stipulates that the bodies, enterprises, forces, social groups and individuals (including self-employed businesses) that produce waste within the municipal boundaries of the municipality shall pay the municipal waste disposal fee in accordance with this scheme。
(iii) clarity of manner of collection
In accordance with the principle of accessibility and efficiency, city-wide collections are harmonized: unit fees, which are declared to the tax authorities on a quarterly basis on the basis of the sum of the monthly average number of employees employed in the previous quarter; individual fees, which are entrusted by the tax authorities to the municipal water services for collection and the conclusion of a subrogation agreement, and municipal water services, on a monthly basis, to the tax authorities for the payment of the full amount of municipal garbage collected in previous months。
(iv) clear criteria for expropriation
Fees are divided into units and individual components, which are paid to the tax authorities at the rate of $4 per person per month, according to the number of active employees. Individuals charge $4 per household per month, of which divorcing retirees charge $2 per person per month for running water. Household users who use 4 tons of water per two months (normal copying cycle) are exempt from current municipal waste disposal fees。
(v) clarifying relief policies
The scheme identifies the sectors and units concerned, such as civil administration, the service of veterans, the general trade union and others, as determined by law, as low insured persons, the decentralized provision of special hardship case workers, families with marginal low protection risk and hard-core expenditure, priority care for preferential treatment, families of special hardship case workers, etc., and exempts them from payment for the disposal of municipal waste。
(vi) clarify the costed content of sanitation services
The scheme provides that units and individuals who voluntarily entrust environmental health operations with the provision of services such as cleaning, cleaning and removal of household waste to a garbage collection site (facilities) designated by the municipal administration shall pay for the services as mutually agreed。
(vii) identification of rural waste disposal fees
According to the circular on matters related to the further strengthening of the management of fees for the disposal of household waste, among others, the provincial development and rehabilitation commission (2025) 731), the scheme specifies that rural areas in which the city has a well-developed integrated urban and rural garbage collection system, and where the disposal of household waste has been rendered harmless, may charge for the disposal of household waste in the same way as urban household waste disposal fees, which are set separately。
Managing the collection of household garbage
In order to achieve the quantification, resourceization and soundness of the disposal of household waste and to protect and improve the ecological environment, this approach has been developed in accordance with the relevant provisions of the law of the people's republic of china on the prevention and control of the environment of solid waste pollution and the regulation on the regulation on the regulation on the regulation of the city and city of jiangsu province on the regulation on the regulation of the regulation on the regulation on the regulation of the regulation on the regulation of the regulation of the ministry of finance on the regulation of the administration of the regulation on the regulation of the city of jiangsu province on the regulation of the regulation on the regulation of the regulation on the regulation of the regulation on the regulation of the administration of the city and the regulation of the regulation on the regulation of the regulation of the ministry of finance on the retention of land and on the transfer of the fees for the handling of municipal waste to the tax service。
Article ii. Administration of the collection of the cost of household garbage disposal in the city and in the organized towns (hereinafter “towns”) shall apply。
Article 3 - waste of life means solid waste generated in everyday life or in activities that provide services for daily life, as well as solid waste (excluding construction waste, industrial solid waste, agricultural solid waste and hazardous waste) which is considered as such by law and administrative regulations。
Article 4 - the cost of handling municipal household waste means the cost of collecting, transporting and disposing of municipal waste from the collection site designated by the municipal administration (facilities) to the disposal site (facilities) for harmless centralization。
Article 5. Treatment of municipal household waste is governed by the principle of “revenue pay”。
Institutions, enterprises, military forces, social groups (hereinafter referred to as “units”) and individuals (including individual entrepreneurs) who produce garbage within the municipal boundaries of the municipality shall pay for the disposal of municipal waste in accordance with this scheme。
The cost of disposal of municipal waste referred to in this scheme is administrative in nature and is collected by the tax authorities。
Development reform, civil administration, finance, human resources and social security, housing and urban-rural construction, urban management, veterans ' affairs, trade unions, urban water services, etc., work together, in accordance with their respective responsibilities, on the management of fees for the disposal of municipal waste。
Article 7
(i) unit fees, which are declared by the unit to the tax authorities on a quarterly basis, based on the sum of the monthly average number of employees employed in the previous quarter。
(ii) individual contributions, which are entrusted by the tax authorities to municipal water agencies to collect water bills on time, and to the municipal water agencies to declare to the tax authorities, on a monthly basis, the full amount of the municipal waste disposal fees collected last month。
The tax authorities shall levy the cost of municipal household garbage disposal, which shall be certified in accordance with the regulations, and the municipal water service shall separately indicate the amount of municipal household waste disposal expenses on the invoices for water charges。
Article 8 - the tax authorities are required to enter into commissions of inquiry with municipal water agencies and to strengthen their supervision。
Article 9 the following are the criteria for the collection of municipal waste disposal fees:
(i) the unit is charged $4 per month based on the number of active employees
(ii) individually, at $4 per household per month, out of which separated retirees can apply to the service counters of the municipal water services on the basis of a relevant certificate, which is charged at $2 per person per month。
Household users who use 4 tons of water per two months (normal copying cycle) are exempt from current municipal waste disposal fees。
Under article 10, the relevant departments and agencies, such as the civil service, the service of veterans, the general trade union, etc., are, in accordance with the law, required to provide for low-income persons, the decentralized provision of special hardship cases, families with low-income marginality families and families with severe expenditure, with a focus on preferential treatment, families of special hardship workers, etc., and are exempt from payment for the disposal of municipal waste。
Article 11 states that municipal waste disposal expenses should be paid in full and included in the budget management, specifically for the collection, transport, disposal and construction of adequate sanitation facilities, including garbage collection units, and that no unit or department should be held, crowded or misappropriated. Sectors such as finance, urban governance and so on should strengthen supervision and management。
Article 12 establishment of a sound mechanism for information-sharing and exchange of information on the collection and collection of municipal waste。
Tax authorities, as well as relevant departments and units such as development reform, civil administration, finance, human resources and social security, housing and urban-rural development, urban management, veterans ' affairs, trade unions, urban water agencies, etc., should, in accordance with the regulations, establish information and data connectivity, promote the sharing of information resources related to costs, and achieve cross-application of information on the subject, approved data, tax collection and collection。
Article 13: units and individuals who voluntarily entrust environmental health operations with the provision of services such as cleaning, cleaning and removal of household waste to a garbage collection site (facilities) designated by the municipal administration shall pay for the services as agreed by the parties. The provisions of laws and regulations and superior documents that provide for a fee for services are determined by them。
In cases where employers and individuals do not pay for the disposal of municipal waste, as required, they are treated in accordance with the relevant laws and regulations。
In line with the city's actual situation, and taking into account the progress made in the classification of household waste, mechanisms such as the classification of household waste, the measurement of fees, etc., have been developed to promote the reduction, classification and resourceization of household waste。
Article 16 in rural areas of the city, where the integrated system of garbage collection and disposal in urban and rural areas has been improved and the disposal of household waste has been rendered harmless, the cost of household waste disposal may be set separately by reference to the cost of municipal waste disposal。
Article 17 the city of xianyang specifies the rates for the disposal of household waste in accordance with the pricing authority。
Article 18 this scheme is in force from 1 january 2026 until 31 december 2035. Implementing regulations for the collection of municipal waste disposal fees in municipalities of changzhou city (standing) [2001] no. 150) is also abolished。
