马龙：绿色税收制度创新为全球气候治理提供“中国样本”

Group 1 - The core viewpoint is that tax policies are increasingly playing a crucial role in promoting green development in China, with ongoing institutional innovations in green taxation providing a "Chinese model" for global climate governance [1][3]. - The "Ecological Civilization and Beautiful China Practice" side event at COP30 highlighted China's commitment to achieving its "dual carbon" goals through fiscal and tax incentives [1][3]. - The pilot program for water resource fees, which will be expanded nationwide by December 2024, aims to enhance local financial capacity while encouraging water conservation through a "more water usage, more tax" mechanism [3][4]. Group 2 - The revised Environmental Protection Tax Law, which includes volatile organic compounds in its tax scope and allows local governments to adjust tax rates dynamically, is expected to further incentivize enterprises to upgrade processes and transition to greener practices [3][4]. - A tax-sharing platform has been established by the Ministry of Finance, the State Taxation Administration, and the Ministry of Ecology and Environment to link tax incentives with environmental performance, promoting green technological investments by companies [4][5]. - The recently announced 14th Five-Year Plan suggests a future direction for green taxation, indicating that more pollutants and resource consumption will gradually be included in the tax scope, reflecting the costs of environmental governance and carbon reduction [5].