Environmental Protection Tax Law of the People's Republic of China (Amendment Draft)

This Amendment amends the Environmental Protection Tax Law of the People's Republic of China, adding relevant content on "carrying out pilot work on the collection of volatile organic compound environmental protection tax" as its Article 27, and making corresponding adjustments to the order of provisions. It is applicable to enterprises, institutions, and other production and business operators that directly discharge taxable pollutants into the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, who are taxpayers of environmental protection tax.