本期要闻Highlights of the Month
Implementation Measures for the Pilot Program on the Environmental Protection Tax on Volatile Organic Compounds
2026年7月8日，财政部、税务总局、生态环境部印发《征收挥发性有机物环境保护税试点实施办法》。VOCs是臭氧、PM2.5的重要前体物，夏季臭氧污染已成为大气攻坚核心矛盾。
2018年环保税实施时，仅将苯、甲苯、甲醛等18种有毒有害VOC单体纳入应税污染物清单；乙烯、丙烯、乙烷、非甲烷总烃等大量有机废气不在征税范围，政策存在明显缺口。2025年10月《环境保护税法》修订，新增第二十七条，授权国务院开展VOCs整体征税试点，由单一污染物征税转向VOCs大类整体征税，构建“行政监管+税收杠杆”双重机制，落实多排多缴、少排少缴。
VOCs整体征税试点标志着大气污染物税收约束从“点源单体管控”迈入“全品类、全环节、有组织+无组织全覆盖”的系统治理新阶段，将与排污许可制度形成“许可管控+税收约束”的协同机制。
本次VOCs纳税试点的核心制度安排如下：
- 试点范围：仅纳入已核发排污许可证且许可证载明VOCs排放的企业。首批覆盖印刷业，石油、煤炭及其他燃料加工业，化学原料和化学制品制造业，医药制造业，炼铁炼钢，通用/专用设备制造业，汽车制造共8个行业，其工业VOC排放量占工业源总量70%以上，后续将择机扩围。
- 征税对象与计税规则：VOCs作为一类大气污染物整体独立征税，不再局限于原有18种单体清单；同时设置双重计税安排，原有清单内18种VOC继续单独征税，核算VOC大类应税排放量时扣除该18种物质排放量，避免重复征税。
- 税额标准：设定8～12元/污染当量的税额区间，由各省级政府自主确定本地适用标准。
- 征税覆盖范围：涵盖有组织排放与全部无组织排放，包括工艺尾气、储罐呼吸、装卸挥发、动静密封点泄漏（LDAR源）、废水系统逸散、危废储存挥发等全环节。
- 差异化税收优惠：与国家大气环境绩效分级挂钩，A级企业按50%征收，B级企业按75%征收，B级以下无减免，形成“先进企业减负、高排放企业增负”导向。
被纳入本次VOCs纳税试点行业范围的企业，将从2027年1月1日起缴纳VOC环保税。本次试点将全部无组织排放正式纳入计税，对于VOCs产生量较大的企业可能对经营成本产生显著影响。
On July 8, 2026, the Ministry of Finance, the State Taxation Administration, and the Ministry of Ecology and Environment jointly issued the Implementation Measures for the Pilot Program on the Collection of Environmental Protection Tax on VOCs. VOCs are key precursors to ozone and PM 2.5, and addressing summer ozone pollution has become the primary focus in the ongoing effort to tackle air quality challenges.
When the Environmental Protection Tax was implemented in 2018, only 18 toxic and harmful VOCs—such as benzene, toluene, and formaldehyde—were subject to taxation. This left a substantial portion of organic emissions, including ethylene, propylene, ethane, and non-methane hydrocarbons, outside the tax framework, resulting in a notable policy gap. In October 2025, the amendment to the Environmental Protection Tax Law introduced Article 27, authorizing the State Council to launch pilot programs for comprehensive VOCs tax. This approach transitions from taxing selected pollutants to a broader, category-wide VOCs tax, establishing a dual mechanism that integrates regulatory oversight and fiscal incentives, with a goal that higher emissions led to higher taxes, while reducing emissions are rewarded, ensuring a fair and effective path to pollution control.
The comprehensive taxation pilot for VOCs marks a transition in the air pollutant regulation – from “point-source, individual control” to a more integrated approach characterized by “full coverage across all categories, all stages, for both point source and fugitive emissions.” This initiative will form a synergistic mechanism that combines “permit-based control plus tax-driven constraints”, with the pollutant discharge permit (PDP) system to enable more effective and systematic environmental governance.
The core institutional framework for this VOCs taxation pilot is as follows:
- Pilot Scope: The pilot limits to enterprises holding PDP that explicitly specify VOCs emissions. The initial phase targets eight key industries: printing; petroleum, coal, and other fuel processing; chemical raw materials and chemical product manufacturing; pharmaceutical manufacturing; iron and steel smelting; general-purpose and specialized equipment manufacturing; and automobile manufacturing. Collectively, these industries account for more than 70% of total industrial VOC emissions. The pilot scope will be expanded at a suitable future stage.
- Taxable Entities and Calculation Rules: VOCs will be taxed as a distinct category of air pollutants, no longer limited to the original list of 18 individual compounds. A dual-taxation arrangement will be implemented: the original 18 VOCs will remain subject to individual taxation, and their emissions will be deducted from the total VOCs emissions when calculating taxable amount for the broader VOC category to avoid double taxation.
- Tax Rate: The tax rate is set between 8–12 yuan per pollution equivalent, allowing provincial governments the flexibility to determine their own local standards within this range.
- Tax Coverage: The tax applies both point source and fugitive emissions, including process exhaust gases, tank venting, volatilization during loading and unloading, leaks from dynamic and static sealing points (LDAR sources), emissions from wastewater systems, and volatilization from hazardous waste storage, among other stages.
- Performance-based Tax Incentives: Aligned with the national air quality performance grading system, enterprises achieving Grade A will benefit from a tax rate set at 50% of the standard rate, while Grade B enterprises will be taxed at 75%. Enterprises rated below Grade B will not qualify for any tax reductions or exemptions. This approach reinforces a policy direction that rewards leading performers with lower tax burden and places greater financial responsibility on high-emission enterprises.
Starting January 1, 2027, enterprises included in the scope of this VOCs tax pilot program will be required to pay the VOCs environmental tax. The pilot formally incorporates all fugitive emissions into the tax calculation. For enterprises with substantial VOCs generation, this may have a significant impact on operating costs.
最新国家法律法规 National Updates
Notice on Matters Concerning the Environmental Management Registration of New Chemical Substances
生态环境部发布公告，明确自2026年8月15日起，停止办理新化学物质环境管理备案。此项调整源于《生态环境法典》中未设新化学物质备案类型。为与8月15日法典施行相衔接，新化学物质环境管理今后将不再保留备案类型。
原属备案情形的企业，应当在新化学物质生产、进口前，改按登记程序办理，向主管部门提交登记申请表及相关证明材料，由主管部门参照简易登记的流程和时限予以受理审批。
The Ministry of Ecology and Environment has announced that, effective August 15, 2026, the filing process of new chemical substances under environmental management will be discontinued. This change is driven by the Ecological and Environmental Code, which does not provide for a filing category for new chemical substances. To align with the Code’s implementation on August 15, the filing category for new chemical substances will be phased out in the future.
Enterprises that were previously subject to the filing requirement must, prior to the production or import of new chemical substances, switch to the registration procedure. They must submit a registration application form and relevant supporting materials to the competent authority, which will process and review the application in accordance with the procedures and timeframes for simplified registration..
“15th Five-Year Plan” for Solid Waste Pollution Prevention and Control
2026年7月9日，生态环境部会同国家发展改革委等部门联合印发《固体废物污染防治“十五五”规划》，围绕重点领域专项行动、关键政策标准及重点工程项目，系统部署固体废物污染防治工作。
规划提出到2030年重点领域专项整治取得明显成效，固体废物历史堆存量得到有效管控，危险废物全过程信息化监管实现全覆盖，并建设一批“无废城市”。以有效防控固体废物全过程生态环境风险为目标，规划提出了一系列量化指标与重点举措。
On July 9, 2026, the Ministry of Ecology and Environment, in conjunction with the National Development and Reform Commission and other departments, jointly issued the 15th Five-Year Plan for Solid Waste Pollution Prevention and Control. This plan systematically outlines solid waste pollution prevention and control efforts centered on special campaigns in key areas, critical policies and standards, and priority engineering projects.
The plan sets the goal of achieving substantial progress in special rectification campaigns in key areas by 2030, effectively managing historical stockpiles of solid waste, achieving full coverage of digitalized supervision throughout the entire hazardous waste management process, and establishing a number of “Waste-Free Cities” . To strengthen the prevention and control of ecological and environmental risks throughout the solid waste management lifecycle, the plan proposes a series of quantitative indicators and priority actions.
“15th Five-Year Plan” for Ecological and Environmental Monitoring
2026年7月6日，生态环境部、国家发展改革委联合印发《生态环境监测“十五五”规划》，明确未来五年监测工作的总体目标、主要任务和具体措施，系统部署生态环境监测体系加快转型升级。
规划提出到2030年，现代化生态环境监测体系建设取得重要进展。基本建成天空地海一体化生态环境监测网络，国家监测网络实现体系化运行和数智化升级，央地监测网络协同布局、互联互通。新污染物、重金属、生态问题等风险预警监测能力基本形成。
生态环境监测“十五五”规划标志着我国生态环境监测体系进入由规模扩张向效能提升转变的关键阶段。未来可预见监测模式将从单一要素、分散运行转向天空地海一体化、集约协同，监管手段从人工巡查向数智赋能、主动感知转变。
On July 6, 2026, the Ministry of Ecology and Environment and the National Development and Reform Commission jointly issued the 15th Five-Year Plan for Ecological and Environmental Monitoring, which clarifies the overall objectives, main tasks, and specific measures for monitoring work over the next five years and systematically outlines plans to accelerate the transformation and upgrading of the ecological and environmental monitoring system.
The plan proposes that by 2030, significant progress will be made in building a modern ecological and environmental monitoring system. An integrated ecological and environmental monitoring network spanning air, land, and sea will be essentially established; the national monitoring network will achieve systematic operation and digital and intelligent upgrades; and central and local monitoring networks will be coordinated in layout and interconnected. Monitoring capabilities for risk early warning regarding new pollutants, heavy metals, and ecological issues will be fundamentally established.
The 15th Five-Year Plan for Ecological and Environmental Monitoring marks a pivotal moment, as the nation’s monitoring system moves beyond expansion to prioritize efficiency. In the foreseeable future, monitoring models are expected to evolve from isolated, single-factor efforts to integrated, intensive, and collaborative monitoring system spanning air, land, and sea, while enforcement practices will transition from manual inspections to data- and intelligence-driven, proactive detection.
The “15th Five-Year Plan” for Soil, Groundwater, and Agricultural and Rural Ecological and Environmental Protection
2026年7月13日，生态环境部等六部门联合印发《土壤、地下水和农业农村生态环境保护“十五五”规划》。规划提出到2030年，农用地和建设用地土壤环境安全得到有效保障，土壤和地下水环境质量稳中向好；到2035年，土壤环境风险得到全面管控，土壤和地下水环境质量持续改善。
“十五五”规划标志着我国土壤和地下水生态环境保护进入由“守底线、控风险”向“减存量、提质量”纵深推进的新阶段。在治理逻辑上，从末端修复向源头防控前移，将污染遏制在责任主体明晰且具备治理能力的企业存续阶段；在空间维度上，从单一地块管控向区域协同防治拓展，构建水源与区域、污染源与区域、资源与环境三大协同体系；在利用模式上，从“先修复、后利用”向治用协同转变，推动污染地块管控修复与城市更新、产业转型有序衔接，切实以高品质土壤和地下水环境支撑高质量发展。
On July 13, 2026, the Ministry of Ecology and Environment and five other departments jointly issued the 15th Five-Year Plan for the Protection of Soil, Groundwater, and the Ecological Environment in Agriculture and Rural Areas. The plan proposes that by 2030, the environmental safety of agricultural and construction land will be effectively safeguarded, and the quality of soil and groundwater will remain stable with a positive trend; by 2035, soil environmental risks will be comprehensively controlled, and the quality of soil and groundwater will continue to improve.
The “15th Five-Year Plan” marks a new era in China’s soil and groundwater ecological and environmental protection, shifting from “maintaining bottom lines and controlling risks” to “reducing existing pollution and improving quality.” The remediation strategy is shifting from end-of-pipe solution to proactive source prevention and control, targeting pollution during the operational phase where responsibility is clearly defined and remediation capacity is in place. Spatially, efforts are expanding from the management of individual sites to regional coordinated prevention and control, establishing three major collaborative systems: water sources and regions, pollution sources and regions, and resources and the environment. In terms of utilization models, the approach is shifting from “remediation first, then utilization” to a more integrated approach, aligning remediation and utilization to promote the seamless integration of contaminated site management and remediation with urban renewal and industrial transformation, thereby effectively supporting high-quality development with a healthy soil and groundwater environment.
最新国家标准Latest National Standards
Guidelines for Electrical Safety (GB/T 13869-2026)
排污单位自行监测视频监控系统建设与联网技术要求（HJ 1480-2026）
Technical Requirements for the Construction and Networking of Video Surveillance Systems for Self-Monitoring by Pollution Dischargers (HJ 1480-2026)
最新地方性法规/ Regional Updates
Tianjin Municipal Regulations on Water Balance Testing Management
针对非生活用水户在用水管理中存在的超计划用水、用水效率偏低等问题，天津市水务局依据《天津市节约用水条例》等有关规定，修订印发《天津市水平衡测试管理规定》。
规定要求年实际用水总量超过年计划用水总量百分之三十以上的非生活用水户，应当在规定时限内完成水平衡测试并落实整改，将测试报告报送、整改实施、现场检查等环节纳入全流程闭环管理，并要求节水主管部门建立监督台账、按年度报送测试开展情况，推动水平衡测试工作制度化、规范化、常态化。
Addressing challenges such as water consumption exceeding quotas and suboptimal efficiency among non-domestic water users, the Tianjin Municipal Water Affairs Bureau has revised and issued the Tianjin Municipal Regulations on Water Balance Testing Management, in accordance with the Tianjin Water Conservation Regulations and other relevant provisions.
The Regulations require non-domestic water users whose actual annual water consumption exceeds 30 percent of their planned annual water consumption to complete water balance testing and implement corrective measures within the specified timeframe. The Regulations establish a closed-loop management system that incorporate the submission of test reports, implementation of corrective measures, and on-site inspections, ensuring oversight throughout the entire process. Furthermore, water conservation authorities are tasked with establishing supervision ledgers and submitting annual reports on the progress of testing to promote the institutionalization, standardization, and normalization of water balance testing practices.
Hunan Province Administrative Measures for Energy Conservation Review and Acceptance of Fixed-Asset Investment Projects (Trial)
办法从验收时限、验收内容、职责分工、不予通过情形和违规处罚等方面，对节能审查验收的组织实施、资料查验、现场核验和结论形成提出明确要求，并建立了节能审查机关分级参与、“两高”项目合并评估复核的协同工作机制。
办法明确项目建设单位是节能审查验收的责任主体，应在项目投入生产、使用前完成验收，其中需试运行的项目原则上应在试运行之日起六个月内完成。企业应在上述时限内自行组织或委托专业机构完成节能审查验收，编制验收自查报告，并在验收完成后十个工作日内按验收工作组意见修改完善自查报告，报送节能审查机关存档备查。
The Measures set forth clear requirements for organizing and implementing energy conservation review and acceptance processes—including document verification, on-site inspections, and the formulation of conclusions—covering aspects such as acceptance timelines, acceptance content, responsibilities, criteria for rejection, and penalties for violations. The Measures introduce a collaborative working mechanism featuring tiered participation by energy conservation review authorities and the consolidated assessment and review of “high-energy-consumption, high-emission” projects.
The Measures specify that the project construction entity holds the primary responsibility for energy conservation review and acceptance, which must be completed prior to production or use. For projects requiring trial operation, acceptance should, in principle, be completed within six months from the date of trial operation. Enterprises must, within the aforementioned timeframe, either organize the energy conservation review and acceptance themselves or entrust a professional institution to do so, prepare a self-inspection report for acceptance, and, within ten working days after completion of the acceptance, update and finalize the self-inspection report in accordance with the opinions of the acceptance working group. The final report should then be submitted to the energy conservation authority for archiving and future reference.
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