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]

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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]

Core Points - The draft amendment to the Environmental Protection Tax Law was submitted for initial review by the Standing Committee of the 14th National People's Congress, aiming to include all volatile organic compounds (VOCs) in the tax scope [1] - The amendment adheres to the principle of tax legality and proposes a pilot program for the collection of environmental protection tax on VOCs, with a plan to expand it after accumulating experience [1] Summary by Sections Legislative Changes - The draft consists of one article that authorizes the State Council to conduct pilot work for the collection of environmental protection tax on VOCs not included in the existing tax list, and to report back to the National People's Congress [1] - The State Council is required to report on the pilot program's implementation within five years and suggest legal amendments as necessary [1] Environmental Context - VOCs are organic compounds that participate in atmospheric photochemical reactions and are significant sources of fine particulate matter and ozone, contributing to smog and photochemical haze [1] - Currently, over 300 types of VOCs can be monitored, including esters, aldehydes, and hydrocarbons [1] - The 2016 Environmental Protection Tax Law initially only included 18 types of VOCs, such as benzene and formaldehyde, under the principle of "tax burden transfer" [1]

Group 1 - The article provides a step-by-step guide on how to handle invoice issues, including cancellation and red-letter invoices [1][2][4] - It emphasizes the importance of accurately filling out the cancellation reason as it is a key basis for tax review [6] - The article outlines the process for red-letter invoices, which are necessary for correcting errors on already issued invoices [6][7] Group 2 - For invoices that have been paid but not issued, users are advised to act quickly during the "gap period" to cancel them [4] - The article details the steps for applying for a tax refund, including account binding and submission of necessary materials [9][10] - It highlights the difference between cancellation (for unissued invoices) and red-letter invoices (for issued invoices) [12]

Core Viewpoint - The article provides a detailed guide on how to declare and pay the environmental protection tax for construction projects in Shanghai, emphasizing the use of the national unified electronic tax bureau for tax declaration and payment processes [1][5][15]. Group 1: Tax Declaration Process - The first step involves collecting tax source information by selecting the environmental protection tax in the electronic tax bureau [1][3]. - After entering the tax source details, the next step is to calculate the tax amount and submit the declaration [5][6]. - The tax declaration is done quarterly, with monthly entries required for specific indicators and coefficients [7][8]. Group 2: Tax Calculation Method - The calculation of the air pollution emission involves three steps: determining the emission amount, calculating the equivalent number of pollutants, and finally calculating the tax amount based on the applicable tax rate [12]. - The emission amount is calculated using the formula: Air Pollution Emission = (Dust Generation Coefficient - Dust Reduction Coefficient) × Construction Area [12]. - Specific coefficients for dust generation and reduction are provided in a reference table, which outlines the applicable values for different construction types [14]. Group 3: Policy References - The article cites several policy documents that govern the environmental protection tax, including announcements from the National Taxation Bureau and the Shanghai Local Taxation Bureau [15][16].