Core Viewpoint - The National People's Congress Standing Committee has decided to amend the Environmental Protection Tax Law of the People's Republic of China, introducing a pilot program for taxing volatile organic compounds (VOCs) emitted by enterprises and other operators, based on economic and environmental needs [1] Summary by Sections Amendment Details - A new provision has been added as Article 27, allowing the State Council to conduct pilot work on the collection of environmental protection tax for VOCs beyond those specified in the attached table of taxable pollutants and equivalent values [1] - The implementation methods for the pilot program will be formulated by the State Council and submitted for record to the National People's Congress Standing Committee [1] Taxation Framework - The State Council and relevant departments are required to reasonably set the scope and tax rates for VOC emissions, improve monitoring technologies, and enhance collaboration to expedite the pilot program [1] - A report on the pilot program's implementation will be submitted to the National People's Congress Standing Committee within five years of the implementation of the pilot methods, along with suggestions for legal amendments [1] Effective Date - This decision will take effect immediately upon publication, and corresponding modifications will be made to the Environmental Protection Tax Law [1]

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]

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].

Core Points - The Standing Committee of the 14th National People's Congress approved the revised Environmental Protection Tax Law on October 28, which will take effect upon publication [2][3] - The revised law introduces a new provision allowing the State Council to conduct pilot projects for taxing volatile organic compounds (VOCs) beyond the previously specified pollutants, based on economic and environmental needs [3] Summary by Category Legislative Changes - The revised Environmental Protection Tax Law expands the scope of VOC taxation, which is crucial for addressing air quality issues and enhancing ecological protection [3] - The pilot implementation methods for the new tax on VOCs will be formulated by the State Council and submitted for the Standing Committee's record [3] Environmental Impact - VOCs are significant contributors to PM2.5 and ozone formation, leading to severe air pollution problems such as smog and photochemical haze [3] - The law aims to strengthen the management of VOCs, thereby improving air quality and promoting environmental sustainability [3]

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].

十四届全国人大常委会第十八次会议10月28日表决通过关于修改环境保护税法的决定，并自公布之日起施行。修改后的环境保护税法新增一条，主要内容是：国务院根据国民经济和社会发展以及环境保护需要，对直接向环境排放本法所附《应税污染物和当量值表》规定以外的挥发性有机物的企业事业单位和其他生产经营者开展征收环境保护税试点工作。外汇交易员 (@myfxtrader):十四届全国人大常委会第十八次会议10月28日表决通过关于修改网络安全法的决定，自2026年1月1日起施行。修改后的网络安全法明确，国家支持人工智能基础理论研究和算法等关键技术研发，推进训练数据资源、算力等基础设施建设，完善人工智能伦理规范，加强风险监测评估和安全监管。（新华社） ...

Core Points - The Standing Committee of the 14th National People's Congress approved the revised Environmental Protection Tax Law on October 28, which will take effect upon publication [2][4] - The revised law introduces a new provision allowing the State Council to conduct pilot projects for taxing volatile organic compounds (VOCs) that are not included in the existing tax list, based on economic and environmental needs [4] - The expansion of the tax scope for VOCs aims to enhance the management of these pollutants, improve air quality, and strengthen ecological protection [4] Summary by Sections - **Legislative Action** - The revised Environmental Protection Tax Law was passed by the 14th National People's Congress Standing Committee [2][4] - The law will be implemented immediately upon its publication [2] - **New Provisions** - A new clause allows for the taxation of VOCs beyond the previously defined list, which included 18 types of VOCs like benzene and formaldehyde [4] - The State Council is tasked with formulating the implementation methods for these pilot projects, which will be reported to the Standing Committee for record [4] - **Environmental Impact** - VOCs are significant contributors to PM2.5 and ozone formation, leading to severe air quality issues such as smog [4] - The revision is expected to broaden the tax base for VOCs, thereby reinforcing efforts to manage these pollutants and enhance air quality [4]

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

Core Viewpoint - The article discusses the launch of an intelligent pre-filling feature for environmental protection tax declaration using the pollutant coefficient method, effective from October 1, 2025, allowing users to automatically obtain relevant pollution coefficients by selecting related information [2]. Summary by Sections Introduction - The electronic tax bureau has introduced a new feature for environmental protection tax declaration that simplifies the process by automatically filling in pollutant coefficients [2]. Operation Steps - Step 1: Log into the national unified electronic tax bureau and navigate to the tax declaration section [4]. - Step 2: Access the property and behavior tax source collection and combined declaration interface, select "Environmental Protection Tax," and confirm [7]. - Step 3: After selecting the tax type, enter the environmental protection tax source detail collection page [8]. - Step 4: Fill in or select enterprise basic information and add new tax sources [10]. - Step 5: Enter the pollutant information and select the pollutant name and calculation method [10]. - Step 6: Access the intelligent pre-fill page, select the national standard industry, and fill in required fields to automatically obtain the production and pollutant coefficients [12]. - Step 7: After completing the pollutant source information collection, return to the tax source detail page to save and proceed to the tax declaration interface [14]. - Step 8: In the declaration calculation and exemption information page, calculate the pollutant declaration [15]. - Step 9: Choose between production and pollutant coefficients for the pollutants and automatically calculate the tax amount due [16].

Core Viewpoint - The draft amendment to the Environmental Protection Tax Law has been submitted for a second review, emphasizing the need for reasonable taxation on volatile organic compounds (VOCs) and improved monitoring and collaboration efforts [1]. Group 1: Legislative Developments - The draft amendment was presented to the 18th meeting of the Standing Committee of the 14th National People's Congress for a second review [1]. - The amendment includes provisions for the State Council and relevant departments to set reasonable tax ranges for VOCs based on their characteristics [1]. Group 2: Environmental Impact - VOCs are organic compounds that participate in atmospheric photochemical reactions and are significant sources of fine particulate matter (PM2.5) and ozone, contributing to smog and photochemical haze [1]. - Currently, over 300 types of VOCs can be detected, highlighting the complexity of monitoring and regulation [1]. Group 3: Implementation Strategies - The draft calls for the enhancement of monitoring technologies and methods for calculating emissions, as well as strengthening collaborative efforts to expedite pilot projects [1].