中国修改环境保护税法 扩大挥发性有机物征税范围

Core Points - The National People's Congress Standing Committee of China has passed a decision to amend the Environmental Protection Tax Law, which will take effect immediately upon publication. The amendment expands the scope of volatile organic compounds (VOCs) subject to taxation, aiming to enhance VOC management and improve air quality [1][2]. Group 1: Legislative Changes - The amendment introduces a new provision that allows the State Council to conduct pilot projects for taxing enterprises and other operators that emit VOCs not listed in the existing tax law. This is based on national economic and social development needs as well as environmental protection requirements [1]. - The new provision mandates the State Council and relevant departments to reasonably set the tax scope and rates based on the characteristics of VOCs, improve monitoring technologies, and enhance collaboration to expedite the pilot projects [1]. Group 2: Reporting and Future Actions - Within five years of the implementation of the pilot tax collection measures, the State Council is required to report the results to the National People's Congress Standing Committee and propose legal amendments if necessary [2].