普华永道参加COP30：绿色税收制度创新为全球气候治理提供“中国样本”

Group 1 - The 30th United Nations Climate Change Conference (COP30) will be held from November 10 to 21, 2025, in Belem, Brazil, marking the first multilateral climate governance meeting ten years after the signing of the Paris Agreement [2] - The conference will focus on various climate-related issues, including energy transition, climate financing, and adaptation to climate change, with participants calling for unity among nations to find common solutions to the climate crisis [2] - China will actively participate in the conference and host multiple events at the "China Corner" to showcase its policies and achievements in addressing climate change [2] Group 2 - The first side event at the "China Corner," titled "Ecological Civilization and Beautiful China Practice," is guided by the Ministry of Ecology and Environment and organized by the Xi Jinping Ecological Civilization Thought Research Center [4] - Malong, a partner at PwC China, emphasized the increasing importance of tax policy in promoting green development in China, highlighting ongoing institutional innovations in green taxation as a "Chinese model" for global climate governance [5] - The pilot program for water resource fees reforming into taxes will be fully expanded nationwide by December 2024, with a mechanism encouraging water conservation through a "more water usage, more tax" approach [5] Group 3 - The Environmental Protection Tax Law of the People's Republic of China was revised for the first time this year, including volatile organic compounds in the tax scope and allowing local authorities to adjust tax rates dynamically [6] - 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 technology investments by enterprises [6] - The recently announced 14th Five-Year Plan suggests a future direction for green tax systems, indicating that more pollutants and resource consumption will gradually fall under the scope of environmental and resource taxes [6][7]