新修改的环境保护税法增加一条，作为第二十七条。该条明确，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。 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。 新增条款还明确，国务院及其有关部门应当根据挥发性有机物的特点，合理设定征税范围和税额幅度， 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。 （文章来源：新华社） 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，遵循"税负平移"原则，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。 新华社北京10月28日电（记者刘开雄）十四届全国人大常委会第十八次会议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。 根据新增条款内容，国务院自试点实施办 ...

Core Points - The National People's Congress Standing Committee has passed an amendment to the Environmental Protection Tax Law, which will take effect immediately upon publication [2] Group 1 - The amendment was approved during the 18th meeting of the 14th National People's Congress Standing Committee on October 28, 2025 [2]

Group 1 - The meeting of the Standing Committee of the National People's Congress (NPC) focused on reviewing various legislative amendments, including the revision of the Maritime Law and the modification of the Village Committee Organization Law [1][3] - Reports were presented on the amendments to the Urban Residents Committee Organization Law, the Cybersecurity Law, and the Environmental Protection Tax Law [1] - The meeting also included discussions on international treaties related to marine biodiversity and criminal judicial assistance with Zimbabwe and Ethiopia [1][2] Group 2 - The meeting decided to submit the revised draft of the aforementioned laws and treaties for further review by the Standing Committee [3] - Key officials, including Vice Chairpersons of the NPC, attended the meeting, indicating a high level of legislative engagement [3]