环境保护税法修正草案初审 将挥发性有机物全部纳入征收范围

Core Points - The draft amendment to the Environmental Protection Tax Law was submitted for initial review by the Standing Committee of the 14th National People's Congress, aiming to include all volatile organic compounds (VOCs) in the tax scope [1] - The amendment adheres to the principle of tax legality and proposes a pilot program for the collection of environmental protection tax on VOCs, with a plan to expand it after accumulating experience [1] Summary by Sections Legislative Changes - The draft consists of one article that authorizes the State Council to conduct pilot work for the collection of environmental protection tax on VOCs not included in the existing tax list, and to report back to the National People's Congress [1] - The State Council is required to report on the pilot program's implementation within five years and suggest legal amendments as necessary [1] Environmental Context - VOCs are organic compounds that participate in atmospheric photochemical reactions and are significant sources of fine particulate matter and ozone, contributing to smog and photochemical haze [1] - Currently, over 300 types of VOCs can be monitored, including esters, aldehydes, and hydrocarbons [1] - The 2016 Environmental Protection Tax Law initially only included 18 types of VOCs, such as benzene and formaldehyde, under the principle of "tax burden transfer" [1]