To comprehensively promote the construction of a beautiful China, it is necessary to further strengthen the regulatory role of taxation in the ecological environment, optimize and improve the green tax system, and form effective constraints and incentive mechanisms. Accelerate the establishment of legal systems and policy guidance for green production and consumption, and promote the realization of bluer skies, greener mountains, cleaner water, and a more beautiful environment. The draft amendment to the Environmental Protection Tax Law has recently been submitted for review at the 17th meeting of the Standing Committee of the 14th National People's Congress. The amendment will include all volatile organic compounds in the scope of environmental protection tax collection and strengthen the management of volatile organic compounds. This legislative measure is another important progress in improving China's green tax system. Taxation is an important policy tool for strengthening environmental governance and promoting green transformation of economic and social development. The Environmental Protection Tax Law is the first single line tax law in China that specifically reflects the "green tax system". It follows the principle of "shifting tax burden" to reform environmental protection fees and transfer the current pollution fee system to the environmental protection tax system. It was passed by the Standing Committee of the National People's Congress on December 25, 2016 and came into effect on January 1, 2018. Environmental protection tax is levied on enterprises, institutions, and other producers and operators that directly discharge taxable pollutants into the environment within the territory of China. The taxable objects include four categories: air pollutants, water pollutants, solid waste, and noise. The formulation and implementation of environmental protection tax laws have played an important role in protecting and improving the environment, reducing pollutant emissions, and promoting ecological civilization construction. Volatile organic compounds (VOCs) are a collective term for organic compounds involved in atmospheric photochemical reactions. They are an important source of fine particulate matter (PM2.5) and ozone, and can cause atmospheric environmental problems such as haze and photochemical smog. It is reported that there are currently over 300 detectable volatile organic compounds. When formulating the Environmental Protection Tax Law in 2016, the principle of "shifting tax burden" was followed, and only 18 volatile organic compounds such as benzene and formaldehyde that had previously been subject to pollution discharge fees were reclassified as environmental protection taxes. The revised draft proposes to authorize the State Council to carry out pilot work on the collection of environmental protection taxes on enterprises, institutions, and other producers and operators that emit volatile organic compounds other than those specified in the "Table of Taxable Pollutants and Equivalent Values" attached to the Environmental Protection Tax Law, and to formulate pilot implementation measures. The law and the passage of time govern. This revised draft reflects the keeping up with the times of green tax system. With the development of the economy and society, it is necessary to optimize and improve the tax system. The Third Plenum of the 20th Central Committee of the Communist Party of China proposed to "implement fiscal, taxation, financial, investment, pricing policies and standard systems that support green and low-carbon development" and "improve the green tax system". The Opinions of the Central Committee of the Communist Party of China and the State Council on Comprehensively Promoting the Construction of a Beautiful China also propose to strengthen tax policy support, strictly implement environmental protection tax laws, improve the collection system, and accelerate the inclusion of volatile organic compounds in the collection scope. This amendment is aimed at optimizing and improving air quality and strengthening ecological environment protection. By continuously optimizing and improving the green tax system, we aim to achieve a balance between increase and decrease. Statistics show that from January 2021 to June 2025, specialized green taxes such as environmental protection tax and resource tax achieved a tax revenue of 2.5 trillion yuan; The tax and fee preferential policies to promote green development have reduced taxes and fees by 1.5 trillion yuan. The green tax system plays an incentive and constraint role, providing strong support for the construction of a beautiful China from aspects such as water conservation, emission reduction, and waste utilization. This amendment also reflects the characteristics of steady progress. According to the revised draft, the inclusion of all volatile organic compounds in the scope of environmental protection tax collection is not a formal and comprehensive promotion, but rather an authorization for the State Council to conduct pilot projects. 'Pilot first, then promote' is a successful practice in promoting reform in China and an important experience in tax system reform. Conducting pilot exploration first, after gaining experience and improving the system, and then promoting the experience and practices of the pilot, is conducive to ensuring the scientificity and effective implementation of the tax system. The pilot reforms of replacing business tax with value-added tax and water resource fee reform have achieved outstanding results as a result. Lucid waters and lush mountains are invaluable assets. During the 14th Five Year Plan period, China's green tax system construction has been continuously improved, and a green tax system of "multi tax co governance and multi policy co promotion" has been established. To comprehensively promote the construction of a beautiful China, it is necessary to further strengthen the regulatory role of taxation in the ecological environment, optimize the green tax system, form effective constraints and incentive mechanisms, accelerate the establishment of legal systems and policy guidance for green production and consumption, and promote the realization of bluer skies, greener mountains, cleaner water, and a more beautiful environment. (New Society)