Decision of the Standing Committee of the National People's Congress to Amend the Environmental Protection Tax Law of the People's Republic of China (2025)

This decision amends the Environmental Protection Tax Law of the People's Republic of China by adding one article as its Article 27, primarily concerning the expansion of the scope of taxation for volatile organic compounds. 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.