全国人民代表大会常务委员会关于修改《中华人民共和国环境保护税法》的决定

Core Points - The National People's Congress Standing Committee has decided to amend the Environmental Protection Tax Law of the People's Republic of China to include a new provision for the taxation of volatile organic compounds (VOCs) [1] - The State Council will conduct pilot projects for the collection of environmental protection tax on enterprises and other operators that emit VOCs beyond the specified pollutants in the attached table [1] - The State Council is tasked with setting reasonable tax ranges and amounts based on the characteristics of VOCs, improving monitoring technology, and enhancing collaboration to expedite the pilot projects [1] - A report on the pilot implementation will be submitted to the National People's Congress Standing Committee within five years of the pilot's implementation [1] Summary by Sections - Amendment Details - A new article has been added as Article 27 to the Environmental Protection Tax Law, allowing for pilot tax collection on VOCs [1] - The implementation methods for the pilot will be formulated by the State Council and submitted for record to the National People's Congress Standing Committee [1] - Implementation and Reporting - The State Council must report on the pilot's progress and suggest legal amendments within five years of the pilot's implementation [1] - The law will be adjusted accordingly and republished following this decision [1]