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） ...

新华社权威快报 十四届全国人大常委会第十八次会议 10月28日表决通过 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。试点实施办法由国务院制定，报全国人民代表大会常务委员会 备案。 挥发性有机物是形成细颗粒物（PM2.5）和臭氧的重要来源，可引发雾霾、光化学烟雾等大气环境问 题。目前可检测的挥发性有机物已达300多种。2016年制定环境保护税法时，仅将之前已征收排污费的 苯、甲醛等18种挥发性有机物改征环境保护税。 新修改的环境保护税法扩大挥发性有机物征税范围，有利于进一步强化挥发性有机物治理，改善空气质 量，加强生态环境保护。 （文章来源：新华网） 自公布之日起施行 新华社国内部出品 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。 新修改的环境保护税法 ...

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].

环境保护税法修正草案二审 规定合理设定挥发性有机物征税范围 编辑：张澍楠 中新网北京10月24日电 (记者 谢雁冰 郭超凯)环境保护税法修正草案24日提请十四届全国人大常委会第 十八次会议二次审议。草案增加规定，国务院及其有关部门应当根据挥发性有机物的特点，合理设定征 税范围，完善监测技术和排放量计算方法，加强工作协同，加快推进试点工作。 广告等商务合作，请点击这里 据悉，挥发性有机物是参与大气光化学反应的有机化合物的统称，是形成细颗粒物(PM2.5)和臭氧的重 要来源，可引发雾霾、光化学烟雾等大气环境问题。目前可检测的挥发性有机物已达300多种。(完) 本文为转载内容，授权事宜请联系原著作权人 来源：中国新闻网 中新经纬版权所有，未经书面授权，任何单位及个人不得转载、摘编或以其它方式使用。 关注中新经纬微信公众号(微信搜索"中新经纬"或"jwview")，看更多精彩财经资讯。 ...

Core Points - The article introduces a new feature in the electronic tax bureau that allows for automated calculation of environmental protection tax related to construction dust starting from October 1, 2025 [1] Group 1: New Feature Overview - The electronic tax bureau will implement a smart pre-filling function for environmental protection tax declarations, enabling users to calculate taxes by simply entering building area and dust pollution control measures [1] - Users can access the new feature by logging into the electronic tax bureau and navigating to the relevant tax declaration section [2] Group 2: Step-by-Step Process - The process begins with logging into the electronic tax bureau and selecting the environmental protection tax for declaration [2][3] - Users must fill in basic enterprise information and pollution permit details, and can add construction dust pollutants using the sampling calculation method [3][4] - After completing the information collection, users can proceed to the declaration calculation interface to finalize their tax submissions [4][5] Group 3: Calculation and Submission - In the declaration calculation section, users can perform automatic calculations for pollutants and select construction types and areas to determine pollution equivalents [7][9] - Once all information is filled out and verified, users can submit their tax declarations [10]

Group 1 - The article discusses the taxation of solid waste based on its discharge volume, emphasizing the calculation formula for environmental protection tax [4] - Taxpayers must report the generation volume of taxable solid waste in cases of illegal dumping or false tax declarations [5] - Enterprises that store or dispose of solid waste in compliance with national and local environmental standards are exempt from paying the corresponding environmental protection tax [6] Group 2 - Taxpayers can enjoy exemptions from environmental protection tax if they comprehensively utilize solid waste that meets environmental standards [6] - When transferring taxable solid waste to other units for storage, disposal, or comprehensive utilization, the transfer volume is included in the current taxable solid waste storage, disposal, or utilization volume [6]

欢迎扫描下方二维码关注： A: 环境保护税 申报智能预填包括自动监测申报预填、排污系数法申报预填和施工扬尘抽样测算法三项功能。 环境保护税申报 智能预填 刚开始实施 有一些细节还不太了解 别慌！ 小编整理了10个高频疑问解答 帮你一次性理清流程、避开误区 高效完成申报～ 0 1 环境保护税申报智能预填功能是什么？ 往期推荐 Q 环境保护税申报超轻松，三项智能预填功能上线啦 02 自动监测法适用于所有的环境保护税纳税人吗？ A: 自动监测申报智能预填功能适用于安装有自动监测设备并与生态环境部门联网，且环境保护税税源、自动监测排放口和排 污许可证三方基础信息匹配的纳税人。 03 适用 自动监测法的纳税人进入【申报计算及减免信息】界面后，为什么没有获取到自动监测的相关数据？ A: 获取不到自动监测数据主要由两个原因： 0 1 一是环境保护税税源采集信息中纳税人识别号、排污许可证编号、排放口编号、污染物污染物类别、污染物名称或生态环 境部门自动监测系统相应信息与排污许可证对应 信息不一致 。实现自动监测数据智能 预填的前提是 环境保护税税源信息、 自动监测排放口基础信息和排污许可证信息保持一致。同时，自动监测污染物的 ...

Core Viewpoint - The article emphasizes the importance of the Environmental Protection Tax in guiding enterprises towards green and sustainable development by imposing taxes on pollution emissions, thereby encouraging responsible environmental practices [1][4]. Taxpayer and Taxable Pollutants - Taxpayers include enterprises and other production operators that directly discharge taxable pollutants into the environment [1]. - Taxable pollutants consist of air pollutants, water pollutants, solid waste, and noise as defined in the Environmental Protection Tax Law [1]. Tax Calculation and Reporting - The taxable amount for air pollutants and water pollutants is calculated by multiplying the pollution equivalent by the applicable tax rate [3]. - Solid waste taxable amount is determined by the amount of solid waste discharged multiplied by the applicable tax rate [3]. - Taxpayers must report and pay taxes monthly or quarterly, with specific deadlines for tax declaration [3]. Exemptions and Reductions - Certain scenarios are exempt from the Environmental Protection Tax, including discharges to legally established centralized treatment facilities that meet national and local standards [2][3]. - Agricultural production (excluding large-scale breeding) and mobile pollution sources like vehicles and ships are temporarily exempt from the tax [3]. - Tax reductions apply if the concentration of discharged pollutants is below specified thresholds, with reductions of 75% for 30% below the standard and 50% for 50% below the standard [3]. Policy Framework - The Environmental Protection Tax is part of a green tax system aimed at promoting sustainable resource use and environmental protection [1][4]. - The tax system operates on a principle of "more emissions, more taxes; less emissions, less taxes; no emissions, no taxes," incentivizing companies to adopt greener practices [4].