Group 1 - The COP30 conference was held in Belem, Brazil, marking the first multilateral climate governance meeting since the signing of the Paris Agreement ten years ago [1] - China's Minister of Ecology and Environment highlighted the significant progress made in ecological civilization and green development under Xi Jinping's guidance, emphasizing the country's commitment to carbon reduction, pollution control, and green growth [1] - China actively participates in global environmental and climate governance, having played a key role in the establishment and implementation of the Paris Agreement and the Kunming-Montreal Global Biodiversity Framework [1] Group 2 - The conference addressed various climate change-related issues, including energy transition, climate financing, and adaptation to climate change, with calls for unity among nations to find common solutions to the climate crisis [1] - China's continuous institutional innovation in green taxation is providing a "Chinese model" for global climate governance, promoting a green and low-carbon transformation of production and lifestyle through a comprehensive green tax system [2]

Group 1 - The 30th United Nations Climate Change Conference (COP30) will be held from November 10 to 21, 2025, in Belem, Brazil, marking the first multilateral climate governance meeting ten years after the signing of the Paris Agreement [2] - The conference will focus on various climate-related issues, including energy transition, climate financing, and adaptation to climate change, with participants calling for unity among nations to find common solutions to the climate crisis [2] - China will actively participate in the conference and host multiple events at the "China Corner" to showcase its policies and achievements in addressing climate change [2] Group 2 - The first side event at the "China Corner," titled "Ecological Civilization and Beautiful China Practice," is guided by the Ministry of Ecology and Environment and organized by the Xi Jinping Ecological Civilization Thought Research Center [4] - Malong, a partner at PwC China, emphasized the increasing importance of tax policy in promoting green development in China, highlighting ongoing institutional innovations in green taxation as a "Chinese model" for global climate governance [5] - The pilot program for water resource fees reforming into taxes will be fully expanded nationwide by December 2024, with a mechanism encouraging water conservation through a "more water usage, more tax" approach [5] Group 3 - The Environmental Protection Tax Law of the People's Republic of China was revised for the first time this year, including volatile organic compounds in the tax scope and allowing local authorities to adjust tax rates dynamically [6] - A tax-sharing platform has been established by the Ministry of Finance, the State Taxation Administration, and the Ministry of Ecology and Environment to link tax incentives with environmental performance, promoting green technology investments by enterprises [6] - The recently announced 14th Five-Year Plan suggests a future direction for green tax systems, indicating that more pollutants and resource consumption will gradually fall under the scope of environmental and resource taxes [6][7]

Group 1 - The core viewpoint is that tax policies are increasingly playing a crucial role in promoting green development in China, with ongoing institutional innovations in green taxation providing a "Chinese model" for global climate governance [1][3]. - The "Ecological Civilization and Beautiful China Practice" side event at COP30 highlighted China's commitment to achieving its "dual carbon" goals through fiscal and tax incentives [1][3]. - The pilot program for water resource fees, which will be expanded nationwide by December 2024, aims to enhance local financial capacity while encouraging water conservation through a "more water usage, more tax" mechanism [3][4]. Group 2 - The revised Environmental Protection Tax Law, which includes volatile organic compounds in its tax scope and allows local governments to adjust tax rates dynamically, is expected to further incentivize enterprises to upgrade processes and transition to greener practices [3][4]. - A tax-sharing platform has been established by the Ministry of Finance, the State Taxation Administration, and the Ministry of Ecology and Environment to link tax incentives with environmental performance, promoting green technological investments by companies [4][5]. - The recently announced 14th Five-Year Plan suggests a future direction for green taxation, indicating that more pollutants and resource consumption will gradually be included in the tax scope, reflecting the costs of environmental governance and carbon reduction [5].

Group 1 - The core viewpoint emphasizes the integration of tax policies with local economic development through various measures, enhancing service efficiency and supporting high-quality county economic growth [1] - A closed-loop service mechanism has been established to provide tailored support to taxpayers, achieving a reach of over 6,600 taxpayers with a touch rate exceeding 98% [1] - The implementation of individual income tax policies has led to a 5% increase in collection efficiency, a 12% rise in corporate income tax filing rates, and a 25% reduction in filing errors for small-scale taxpayers [1] Group 2 - Compliance guidance has improved order within the industry, with 21 pharmaceutical companies collectively repaying over 200,000 yuan in taxes due to self-inspection initiatives [2] - A dynamic management mechanism has been established for individual enterprises, providing specialized guidance on financial accounting issues and promoting compliance development [2] - Green tax policies are being leveraged to support environmental protection and sustainable development, with targeted services provided to emerging industrial parks [2] Group 3 - A "red-yellow grading" management mechanism has been implemented for cross-regional enterprises, enhancing monitoring and prepayment reminders [3] - The introduction of a dual-track service model has facilitated tax payment processes, with some enterprises reducing processing times by 60% through streamlined procedures [3] - Cumulative prepayments from cross-regional enterprises have exceeded 15 million yuan this year, indicating improved policy implementation efficiency [3]

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]