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].

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].

Core Viewpoint - The recent amendment to the Environmental Protection Tax Law aims to include all volatile organic compounds (VOCs) in the tax scope, enhancing VOC management and representing a significant advancement in China's green tax system [1][2]. Group 1: Legislative Changes - The amendment proposes to authorize the State Council to conduct pilot projects for the collection of environmental protection tax on VOCs not listed in the current tax table, indicating a flexible approach to tax implementation [2][3]. - The Environmental Protection Tax Law, first enacted in December 2016, transitioned from a pollution fee system to a tax system, focusing on direct emissions of pollutants by enterprises [1][2]. Group 2: Environmental Impact - VOCs are significant contributors to air pollution, including PM2.5 and ozone formation, and the amendment reflects the need for improved air quality and ecological protection [2][3]. - The green tax system has generated substantial revenue, with specialized green taxes like the environmental protection tax and resource tax expected to yield 2.5 trillion yuan from January 2021 to June 2025 [3]. Group 3: Policy Support and Implementation - The amendment aligns with the goals set by the 20th National Congress, emphasizing the need for fiscal and financial policies to support green and low-carbon development [2][3]. - The approach of "pilot first, then promote" is highlighted as a successful reform strategy, allowing for the refinement of tax systems before broader implementation [3].

Group 1 - The National People's Congress is reviewing a draft amendment to the Environmental Protection Tax Law, which will expand the scope of taxable volatile organic compounds (VOCs) to include all VOCs, as opposed to the current 18 types [1][2] - VOCs are significant contributors to air pollution, including PM2.5 and ozone, and the amendment aims to improve air quality and strengthen ecological protection [1][3] - The implementation will be gradual due to the complexity of monitoring and calculating emissions from various sources, with a pilot program to be initiated first [1][2] Group 2 - The amendment is part of a broader strategy initiated in 2021 to enhance VOC monitoring and taxation, reflecting an advancement in China's ecological civilization efforts [3] - Key industries contributing to VOC emissions include petrochemicals, chemical manufacturing, industrial coatings, and packaging, which will be targeted for transformation and cleaner production [3][4] - A study indicated that imposing a VOC environmental protection tax could significantly reduce emissions, although it may have negative impacts on residents' income, GDP, and total consumption [4] Group 3 - The revenue from environmental protection taxes has been increasing, with a reported 246 billion yuan in 2024, a 19.7% increase year-on-year, despite its small share of total tax revenue [5] - In the first seven months of 2025, environmental protection tax revenue reached 190 billion yuan, showing a 12.5% year-on-year growth [5]