有增有减优化绿色税制

Core Viewpoint - The article emphasizes the need to strengthen the role of taxation in ecological and environmental regulation to promote the construction of a "Beautiful China" through an optimized green tax system [1][3]. Group 1: Legislative Developments - The draft amendment to the Environmental Protection Tax Law has been submitted for review, which includes all volatile organic compounds (VOCs) in the tax collection scope, enhancing VOC management [1][2]. - The Environmental Protection Tax Law, effective from January 1, 2018, represents China's first dedicated "green tax" law, transitioning from a pollution fee system to an environmental tax system [1][2]. Group 2: Economic Impact - From January 2021 to June 2025, specialized green taxes like the Environmental Protection Tax and Resource Tax are projected to generate tax revenues of 2.5 trillion yuan, while tax reduction policies are expected to lower costs by 1.5 trillion yuan [3]. - The green tax system aims to provide strong support for the construction of a "Beautiful China" by incentivizing water conservation, emission reduction, and waste recycling [3]. Group 3: Policy Direction - The amendment reflects the need for timely updates to the tax system in response to economic and social development, aligning with the goals set by the 20th National Congress of the Communist Party of China [2][3]. - The approach of pilot testing before full implementation is highlighted as a successful reform strategy, ensuring scientific and effective tax system implementation [3].