中经评论：有增有减优化绿色税制

Core Viewpoint - The recent amendment to the Environmental Protection Tax Law aims to include all volatile organic compounds (VOCs) in the tax scope, enhancing VOC management and marking a significant step in improving China's green tax system [1][2]. Group 1: Legislative Changes - The amendment proposes to authorize the State Council to conduct pilot projects for the collection of environmental protection tax on VOCs not listed in the current tax schedule, reflecting a need for tax system optimization in response to economic and social development [2][3]. - The Environmental Protection Tax Law, first implemented on January 1, 2018, was designed to transition from a pollution discharge fee system to a tax system, targeting air pollutants, water pollutants, solid waste, and noise [1][2]. Group 2: Environmental Impact - VOCs are significant contributors to air quality issues, including PM2.5 and ozone formation, with over 300 detectable types currently identified [2]. - The amendment aligns with national goals to improve air quality and strengthen ecological protection, as outlined in the 20th Central Committee's third plenary session and other governmental directives [2][3]. Group 3: Economic Implications - From January 2021 to June 2025, specialized green taxes, including the environmental protection 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 is designed to provide incentives for water conservation, emission reduction, and waste recycling, supporting the construction of a beautiful China [3]. Group 4: Implementation Strategy - The amendment emphasizes a cautious approach to implementation, advocating for pilot testing before broader application, which has been a successful strategy in previous reforms [3]. - The ongoing development of a multi-tax governance and multi-policy promotion system is crucial for advancing green tax initiatives and achieving environmental goals [3].