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, introducing a new provision for the taxation of volatile organic compounds (VOCs) [1] Group 1: Legislative Changes - A new article has been added as Article 27, allowing the State Council to 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] Group 2: Reporting and Implementation - The State Council is required to report on the pilot implementation of the VOC environmental protection tax to the National People's Congress Standing Committee within five years of the pilot's implementation [1] - The decision will take effect immediately upon publication, and the Environmental Protection Tax Law will be amended accordingly [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]