环保税再升级！这类“隐形污染”全面纳入征税范围

Core Viewpoint - The recent amendment to the Environmental Protection Tax Law aims to include all volatile organic compounds (VOCs) in the tax scope to strengthen their management and improve air quality [1][3]. Summary by Sections Legislative Changes - The 18th meeting of the 14th National People's Congress Standing Committee reviewed the amendment to the Environmental Protection Tax Law, which builds on the initial review from the 17th meeting [1]. - The amendment allows the State Council to conduct pilot projects for the taxation of VOCs not previously included in the tax scope, with a requirement to report back to the Standing Committee within five years [3][4]. Environmental Impact - VOCs are significant contributors to air pollution, including PM2.5 and ozone formation, and are linked to smog and photochemical haze [3]. - The amendment is seen as timely due to advancements in monitoring technology and management capabilities for VOCs, which have improved significantly in recent years [4]. Implementation Strategy - The amendment proposes a cautious approach by initiating pilot projects to gather experience before a full-scale implementation of the tax on VOCs [4]. - The complexity of monitoring and calculating emissions from VOCs necessitates a phased approach to ensure effective management and compliance [4].